Form preview

Get the free IRS Form 872 Consent to Extend Time to Assess Tax

Get Form
We are not affiliated with any brand or entity on this form
Illustration
Fill out
Complete the form online in a simple drag-and-drop editor.
Illustration
eSign
Add your legally binding signature or send the form for signing.
Illustration
Share
Share the form via a link, letting anyone fill it out from any device.
Illustration
Export
Download, print, email, or move the form to your cloud storage.

Why pdfFiller is the best tool for your documents and forms

GDPR
AICPA SOC 2
PCI
HIPAA
CCPA
FDA

End-to-end document management

From editing and signing to collaboration and tracking, pdfFiller has everything you need to get your documents done quickly and efficiently.

Accessible from anywhere

pdfFiller is fully cloud-based. This means you can edit, sign, and share documents from anywhere using your computer, smartphone, or tablet.

Secure and compliant

pdfFiller lets you securely manage documents following global laws like ESIGN, CCPA, and GDPR. It's also HIPAA and SOC 2 compliant.
Form preview

What is Form 872

The IRS Form 872 Consent to Extend Time to Assess Tax is a tax document used by taxpayers in the US to extend the period for the IRS to assess taxes owed.

pdfFiller scores top ratings on review platforms

Users Most Likely To Recommend - Summer 2025
Grid Leader in Small-Business - Summer 2025
High Performer - Summer 2025
Regional Leader - Summer 2025
Show more Show less
Fill fillable 872 form: Try Risk Free
Rate free 872 form
4.4
satisfied
35 votes

Who needs Form 872?

Explore how professionals across industries use pdfFiller.
Picture
Form 872 is needed by:
  • Taxpayers looking to extend their tax assessment period.
  • Spouses of taxpayers needing consent for tax matters.
  • Taxpayer representatives managing clients' tax affairs.
  • Corporate officers responsible for tax submissions.
  • Members of the Internal Revenue Service working on assessments.

Comprehensive Guide to Form 872

What is IRS Form 872 Consent to Extend Time to Assess Tax?

IRS Form 872 is a critical tax document used in the United States to extend the time the IRS has to assess tax for a taxpayer. This taxpayer consent form allows both parties—taxpayer and the IRS—to agree on an extended assessment period. The form is designed to ensure that all parties involved, including the taxpayer, spouse, representative, and corporate officer, provide their required signatures to confirm this extension.

Purpose and Advantages of IRS Form 872

Extending tax deadlines offers significant advantages to both taxpayers and the IRS. Utilizing IRS Form 872 helps avoid potential penalties that may arise from rushed assessments. By allowing ample time for preparation of relevant tax information, this form ensures accuracy in tax assessments and compliance with regulations.
Furthermore, IRS Form 872 supports a structured process for extending assessment deadlines, fostering collaboration between taxpayers and the IRS for comprehensive documentation and review.

Who Needs IRS Form 872?

IRS Form 872 is necessary for various parties involved in tax assessments. These parties typically include:
  • Taxpayers requiring additional time for tax information preparation
  • Spouses who may be involved in the financial documentation
  • Taxpayer representatives ensuring correct filing
  • Corporate officers responsible for company tax matters
This form is essential for both individuals and corporate entities facing complex tax assessments.

How to Fill Out IRS Form 872 Online

Completing IRS Form 872 electronically involves several essential steps. Begin by accessing the online form through a reliable platform such as pdfFiller. Follow these steps:
  • Fill in your taxpayer identification information accurately.
  • Indicate the type of tax for which the extension is being requested.
  • Ensure all parties involved sign the form electronically.
Each signature is crucial for validating the extension request, making the signature process imperative for all parties, including the taxpayer, spouse, and corporate officer.

Common Mistakes to Avoid When Submitting IRS Form 872

Understanding common pitfalls when completing IRS Form 872 can save time and prevent complications. Key mistakes to avoid include:
  • Omitting necessary information such as names or dates.
  • Failing to ensure all required signatures are present.
  • Neglecting to double-check entries for accuracy.
Taking the time to review the completed form can prevent delays and ensure a smoother submission process.

Submission Methods for IRS Form 872

When it comes to submitting IRS Form 872, various options are available. Depending on the requirements, you may choose from:
  • Electronic submission through a secure online portal.
  • Mailing a physical copy of the form to the appropriate IRS office.
Be mindful of deadlines and processing times associated with each submission method to avoid unnecessary complications.

What Happens After You Submit IRS Form 872?

After submitting IRS Form 872, you can expect several outcomes. Users should anticipate receiving confirmation of their submission, which is vital for record-keeping. Tracking the form's status may also be possible through the IRS. This ongoing communication ensures transparency and clarity in the assessment process while allowing users to prepare for any future audits that may arise.

Security and Compliance for IRS Form 872

When handling IRS Form 872, it is crucial to consider document security. pdfFiller emphasizes user safety by adhering to regulations such as HIPAA and GDPR. The platform employs 256-bit encryption to protect sensitive tax information, ensuring that all documents remain confidential and secure throughout the process.

How pdfFiller Can Help You with IRS Form 872

pdfFiller offers a robust array of tools to assist users in managing IRS Form 872. With capabilities such as editing, eSigning, and secure document management, users can easily navigate the form-filling process. Accessible from any device, pdfFiller eliminates the need for downloads, providing a seamless experience for all users.

Get Started with IRS Form 872 Today

To begin with IRS Form 872, users can leverage the features offered by pdfFiller for an efficient form-filling experience. Taking steps to fill out and submit the form using this platform not only simplifies the process but also provides reliable support for users throughout the submission.
Last updated on Feb 11, 2016

How to fill out the Form 872

  1. 1.
    To access the IRS Form 872 on pdfFiller, navigate to the website and search for 'IRS Form 872' in the search bar.
  2. 2.
    Once displayed, click on the form link to open it in pdfFiller's editor.
  3. 3.
    Before starting, gather necessary information including taxpayer identification, type of tax involved, and desired extension dates.
  4. 4.
    Use the form editor to fill in the fields by clicking on each section, and begin by entering the taxpayer's name and identification number.
  5. 5.
    Continue to complete the necessary sections for spouse, representative, and corporate officer signatures as appropriate for your situation.
  6. 6.
    Ensure that all parties required to sign have reviewed the details and understand their commitment to the extension period.
  7. 7.
    After filling out the form, carefully review all entered information for accuracy.
  8. 8.
    To finalize your form, click on the 'Save' button, and then select 'Download' to save a copy to your device.
  9. 9.
    You can also submit the form electronically if pdfFiller offers that feature, following the prompts for submission options.
Regular content decoration

FAQs

If you can't find what you're looking for, please contact us anytime!
Any taxpayer wishing to extend the time for the IRS to assess their taxes can use IRS Form 872. This includes individuals and businesses that require more time for review and completion of their tax filings.
There is no specific deadline for submitting IRS Form 872. However, it should be filed at least 30 days before the end of the original assessment period to ensure the extension takes effect.
You can submit IRS Form 872 electronically through pdfFiller or print it out to mail to the IRS. Follow the submission guidelines set forth by the IRS for any mail-in options.
Generally, you will need your taxpayer identification information and any details regarding the type of tax being assessed. You may also want to include any previous correspondence with the IRS regarding tax assessments.
Common mistakes include failing to obtain all required signatures, incorrect payment of taxes, or missing vital information in the form fields. Always review all entries for completeness and accuracy before submission.
Processing times for IRS Form 872 can vary, typically taking several weeks to a few months depending on IRS workload. Ensure you follow up if you have not received confirmation.
No, notarization is not required for IRS Form 872. However, all parties involved must sign the form to validate the extension of the assessment period.
If you believe that this page should be taken down, please follow our DMCA take down process here .
This form may include fields for payment information. Data entered in these fields is not covered by PCI DSS compliance.