Many members will be submitting electronic Federal extensions of time to file individual income tax returns. Form 8878 must be completed and signed by the taxpayer in addition to filing the electronic extension (Form 4868) in certain instances. These are:
E filing Form 4868, authorizing an electronic funds withdrawal, and the Electronic Return Originator (ERO) is using the Practitioner PIN method
E filing Form 4868, authorizing an electronic funds withdrawal, authorizing the ERO to enter or generate the taxpayer’s PIN, and the ERO is not using the Practitioner PIN method, and
E filing Form 2350.
Refer to the instructions to Form 8878 to determine when this is applicable. (http://www.irs.gov/pub/irs-pdf/f8878.pdf).