Form 8878 (sp), IRS e-file Signature Authorization for Form 4868 or Form 2350 (Spanish Version), is the Spanish-language edition of the Internal Revenue Service (IRS) form that records a taxpayer's PIN signature on an electronic extension request. It is completed when the taxpayer authorizes an electronic return originator (ERO) to enter or create the PIN, or when Form 4868 is filed under the Practitioner PIN method. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The IRS publishes the original PDF and the latest information at www.irs.gov/Form8878SP.
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What is 8878 (sp)?
Form 8878 (sp), IRS e-file Signature Authorization for Form 4868 or Form 2350 (Spanish Version), is the Spanish-language IRS form on which a taxpayer signs, with a five-digit PIN, an electronic request to extend the time to file an individual income tax return and authorizes the electronic return originator (ERO) to transmit it.
The printed form is the 2025 edition, for the tax year ending December 31, 2025, under OMB No. 1545-0074. Its text and the instructions on page 2 are in Spanish, and the IRS directs readers to www.irs.gov/Form8878SP for current information.
The form is not an extension request. According to the instructions, taxpayers must still file Form 4868 or Form 2350, whichever applies. Form 8878 (sp) only documents the taxpayer's review of the electronic request, the PIN used as a signature and, where it applies, consent to an electronic funds withdrawal (direct debit) of the payment.
The form has three parts:
- Part I copies the amounts from the extension form: line 7 of Form 4868, or line 1 and line 5 of Form 2350.
- Part II holds the taxpayer's declaration, the PIN choice for the taxpayer and spouse, and the signatures.
- Part III is the ERO's certification and is used only for Form 4868 under the Practitioner PIN method.
The ERO must obtain and keep the completed form.
Who needs to file 8878 (sp)?
The form is completed by two kinds of people working together: the taxpayer, who reviews and signs it, and the ERO, who fills in the identifying information and Part I and keeps the form.
Complete it when:
- Form 4868 is filed using the Practitioner PIN method; or
- the taxpayer authorizes the ERO to enter or create the taxpayer's PIN on Form 4868 or Form 2350.
The instructions' chart sets the parts to complete. Parts I and II apply when Form 4868 is filed with an electronic funds withdrawal and the taxpayer lets the ERO enter or create the PIN, and also for Form 2350 when the ERO enters or creates the PIN. Parts I, II and III apply when Form 4868 is filed with an electronic funds withdrawal and the ERO uses the Practitioner PIN method.
Do not complete the form when you file Form 4868 with an electronic funds withdrawal, enter your own PIN, and the ERO does not use the Practitioner PIN method.
On a joint return, one spouse may authorize the ERO to enter that spouse's PIN while the other enters their own. The ERO may not choose or enter the PIN of an absent spouse.
When to file 8878 (sp)
Complete Form 8878 (sp) when you file Form 4868 with the Practitioner PIN method, or when the taxpayer authorizes the ERO to enter or create the PIN on Form 4868 or Form 2350. The form has no due date of its own, but its timing is fixed by the extension request. The instructions say the ERO must receive the properly completed and signed Form 8878 from the taxpayer before transmitting the extension request or authorizing its transmission. The request is not transmitted to the IRS until the ERO has the signed form.
The ERO must keep the completed form for 3 years from the return due date or the date the IRS received the return, whichever is later. The form states that it is not a request to extend the time to file, so the extension form itself must still be filed.
Documents you need
- A copy of the electronic extension request (Form 4868 or Form 2350) that the taxpayer reviews before signing; Part II states the taxpayer has examined it.
- Form 9325, Acknowledgement and General Information for Taxpayers Who File Returns Electronically: only if the ERO uses it to provide the 20-digit SID instead of writing the SID on Form 8878; the ERO keeps it with the form.
How to fill out 8878 (sp)
Enter taxpayer names and SSNs
At the top, the ERO writes the taxpayer's name and Social Security number, and the spouse's name and Social Security number on a joint return.
Add the submission ID
Enter the 20-digit Número de identificación de presentación (SID) assigned to the extension request, or use Form 9325 to provide it.
Check one box in Part I
Check only one box: line 1 for Form 4868 or line 2 for Form 2350, and complete the lines under it. Enter whole dollars only.
Enter the Form 4868 payment
If you checked line 1, enter on line 1 the amount you pay from line 7 of Form 4868.
Enter the Form 2350 details
If you checked line 2, enter on line 2a the date through which you request the extension, from line 1 of Form 2350. Enter on line 2b the amount you pay from line 5 of Form 2350.
Choose the taxpayer PIN option
In Part II, under PIN del contribuyente, check one box: authorize the ERO firm to enter or create your five-digit PIN, or enter your own PIN. Check the second box only if you use the Practitioner PIN method.
Choose the spouse PIN option
On a joint return, the spouse checks one box under PIN del cónyuge in the same way, using five digits that are not all zero.
Sign and date Part II
The taxpayer signs and dates under Su firma, and the spouse under Firma del cónyuge. Sign by hand or by electronic signature if the software supports it.
Complete Part III if required
Only for Form 4868 under the Practitioner PIN method, the ERO enters the six-digit EFIN followed by the five-digit PIN, then signs and dates.
Review, sign and download the PDF
Check names, SSNs, the SID, the Part I amounts and each PIN. Download or print the completed PDF from FillingPDF and return it to the ERO as described under How to submit.
How to submit 8878 (sp)
Form 8878 (sp) is not mailed or filed with the IRS. The taxpayer gives it to the ERO, and the ERO keeps it.
- Taxpayer to ERO: the ERO may give you the form to complete and review in person, by U.S. Postal Service, by private delivery service, by email, through a website or by fax. You return the signed form to the ERO the same way.
- ERO to IRS: the form says not to send it to the IRS unless the IRS requires it. The ERO keeps it in paper or electronic form under the retention guidelines in the instructions.
- Submission ID: the ERO enters the 20-digit submission ID (SID) assigned to the extension request, or attaches Form 9325 to Form 8878 to supply it. If Form 9325 is used, it does not need to be physically attached, but the ERO must keep it under the retention requirements.
The instructions send ERO questions to Publication 1345 and Publication 4164. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Treating Form 8878 (sp) as the extension request; the form says taxpayers must still file Form 4868 or Form 2350.
- Checking more than one box in Part I; the form says to check only one box.
- Entering a PIN of all zeros; the PIN must be five digits, not all zero.
- Completing Part III when the extension is not Form 4868 under the Practitioner PIN method; Part III applies only to that method.
- Sending the signed form to the IRS; the ERO should keep it and send it only if required.
- Transmitting the extension request before the ERO has the signed Form 8878 from the taxpayer.
- Entering cents in Part I; amounts are in whole dollars only.
- Letting the ERO choose or enter the PIN of a spouse who is absent; the instructions do not allow it.
- Writing the preparer's personal name instead of the ERO firm name on the Part II authorization line.
Frequently asked questions
What is Form 8878 (sp)?
Form 8878 (sp) is the Spanish-language version of the IRS e-file signature authorization for Form 4868 or Form 2350. It records the taxpayer's PIN signature on an electronic extension request and authorizes the ERO to transmit it. It is not itself an extension request.
Does Form 8878 (sp) extend my time to file?
No. The form states it is not a request to extend the time to file a return. Taxpayers must still file the matching extension, Form 4868 or Form 2350, and Form 8878 (sp) only documents the PIN signature and payment authorization.
Who keeps Form 8878 (sp) and for how long?
The ERO keeps the completed form. The instructions say to retain it for 3 years from the return due date or the date the IRS received the return, whichever is later. It can be kept electronically under the cited guidelines.
Do I send Form 8878 (sp) to the IRS?
No, unless the IRS requires it. The form says not to file it with the IRS. You return the signed form to your ERO by the channel the ERO offers: in person, mail, private delivery, email, website or fax.
When do I not need to complete Form 8878 (sp)?
You do not complete it when you file Form 4868 with an electronic funds withdrawal, enter your own PIN, and your ERO does not use the Practitioner PIN method. The instructions' chart lists the cases that require Parts I and II or Parts I, II and III.
Can my spouse and I use different PIN options?
Yes. On a joint return, one spouse may authorize the ERO to enter their PIN while the other enters their own. The ERO cannot choose or enter the PIN of an absent spouse.
Can I fill out Form 8878 (sp) online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not send it to the IRS or your ERO and is not affiliated with the IRS; you give the signed form to your ERO.
How can I cancel an electronic payment I authorized?
Contact the U.S. Treasury Financial Agent at 888-353-4537 no later than 2 business days before the payment (settlement) date. The authorization stays in force until you notify the Financial Agent to cancel it.
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