Signature requirements for Form 7004

When filing an extension request Form 7004 signatures may be required on Form 8878:

• The Form 8878 should be signed only when filing a payment to be made by electronic funds withdrawal with the extension.  
• If no electronic payment is being submitted with the 7004, the signature form is not required.

For more information, review IRS Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns.