Ero responsibility to file form 4868 - Aware of it?

[TAXNJ]

Reference: IRS FORM 8878 PAGE 2 for full purpose of the form:

Purpose of Form ▲! CAUTION Form 8878 is not an application for an extension of time to file. Taxpayers must file the appropriate application for extension of time to file (Form 4868 or Form 2350). Complete Form 8878 (a) when Form 4868 is filed using the Practitioner PIN method, or (b) when the taxpayer authorizes the electronic return originator (ERO) to enter or generate the taxpayer’s personal identification number (PIN) on Form 4868 or Form 2350. See the chart below for more details. When and How To Complete Use this chart to determine when and how to complete Form 8878.

[David1980]

It unfortunately leaves things ambiguous.

http://www.irs.gov/uac/FAQ%27s-for-An-Electronic-Return-Originator

Why is a Form 8878 needed for Form 4868 filers if there is no signature requirement on Form 4868?

A Form 8878 is required by Form 4868 filers when they will make an electronic funds withdrawal and they want to authorize the ERO to enter the taxpayer's PIN. Form 8878 is not required for Form 4868 when there is no electronic funds withdrawal.

And from "this chart to determine when and how to complete Form 8878"

IF e-filing . . .

Form 4868, and
• The taxpayer is not
authorizing an electronic
funds withdrawal.

THEN . . .

Do not complete
Form 8878.

[TAXNJ]

Yes but....

It unfortunately leaves things ambiguous.

http://www.irs.gov/uac/FAQ%27s-for-An-Electronic-Return-Originator

And from "this chart to determine when and how to complete Form 8878"

Yes but at least for now you know when and when not Form 8878 is required and if you are compliant.