Forms 8878 and 4868

[ttbtaxes]

This is my first year e-filing extensions and I'm unsure about whether the client has to file Form 8878 before I can e-file the Form 4868.

I read the instructions and it would appear to me that if there is no payment with extension Form 4868 then no 8878 needs to be signed by the client(s).

Is that correct?

[Larmil]

This is my first year e-filing extensions and I'm unsure about whether the client has to file Form 8878 before I can e-file the Form 4868.

I read the instructions and it would appear to me that if there is no payment with extension Form 4868 then no 8878 needs to be signed by the client(s).

Is that correct?

You can e-file the 4868 and if there is payment you print a voucher for the client to mail in with the payment. The client does not sign the 4868. There is no need for the 8878 - it is only for electronic withdrawals.

[ttbtaxes]

Wow. I'm surprised. There are so many rules about e-filing the Form 1040.

So we can just email an extension without any client authorization?

[Larmil]

Wow. I'm surprised. There are so many rules about e-filing the Form 1040.

So we can just email an extension without any client authorization?

Personally I get the client's authorization, but sometimes it is verbal.

[oceanlovin'ea]

ttb taxes

I hope you meant "efile" and not "email". I am sure you did.

I have clients that forget to call me and tell me to file their extensions. Usually I will send extensions for clients I haven't heard from yet on 4/14.

If they have filed themselves or gone somewhere else the extension is ignored. But at least they are safe. But no money is paid.

Linda, EA

[FEDUKE404]

I use 8878 for all extensions

I have used the 8878 on many occasions for clients, including those who needed to pay with their extension.

Most software has a capability to track electronically filed extensions, with or without payments.

Of course, with the 8878 it requires a client signature. While there is "no need" for a 8878 for a mere no payment extension, I still prefer using it. That is somewhat offset by the fact that you get an IRS acknowledgement of filing/acceptance and a tracking number, much like with 8879.

Only little stumbling block is that all payments, regardless of when authorized, will be debited on April 15th (or perhaps April 18th this year?). I guess the government gets a serious cash inflow on that date!

FE