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Form 872-B

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Form 872-B: Consent to Extend the Time to Assess Tax

Taxpayer Identification

Social Security Number:

Employer Identification Number:

Entity Type

Select the entity type of the taxpayer for whom this consent is given:

Tax Items Covered

List each type of tax or return form and the tax period to which this consent applies. Add additional sheets if necessary.

Item 1

Form or Tax Type:    Period Begin:    Period End:

Item 2 (optional)

Form or Tax Type:    Period Begin:    Period End:

Consent to Extend Time to Assess

The taxpayer named above hereby consents that the statutory period for assessment of income tax, as to the items and periods described in this form, is extended to and including .

This consent is given to the appropriate tax authority for the purpose of permitting assessment of additional tax, together with interest and penalties thereon, which may result from the examination of the returns or periods identified above. The extension shall be binding on the taxpayer and the taxpayer's legal representatives, successors, and assigns to the extent permitted by law.

This consent does not constitute a waiver of any defenses the taxpayer may have with respect to any liability. The taxpayer acknowledges that this consent may not be revoked except by written notice signed by the taxpayer and accepted by the appropriate tax authority, and that any such revocation will not affect the authority to assess imposed prior to acceptance of the revocation.

Certification

By signing below, the taxpayer certifies under penalties of perjury that the following statements are true and correct:

  1. I am the taxpayer (or am authorized to execute this consent on behalf of the taxpayer) and have the authority to bind the taxpayer to this extension.
  2. This consent applies only to the tax types and periods specified on this form unless further modified by a subsequent writing signed by the taxpayer and the appropriate tax authority.
  3. I understand that signing this consent may extend the period for assessment beyond any previously applicable statutory date for the listed items and that this may affect the time in which assessment may be made.
  4. I acknowledge that the execution of this consent does not prevent the taxpayer from contesting the assessment or asserting any legal defenses available to the taxpayer.
  5. I declare under penalties of perjury that the information provided on this form is true, correct, and complete to the best of my knowledge and belief.

Signature of Taxpayer

Taxpayer Printed Name:

Signature:

Date:

Title (if signing for an entity):

Telephone Number:

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What Form 872-B is and when it applies

Form 872-B is a U.S. tax consent form used by taxpayers and the Internal Revenue Service to extend the statute of limitations for assessing tax for a specified tax period. It creates a mutual, written agreement that postpones the deadline for assessment, giving both parties more time to examine returns, audit issues, or resolve disputes. The form documents the extended period and any limitations or special terms agreed to by the taxpayer and the IRS. Use of the form affects the timing for assessment but does not itself determine tax liability.

Why a properly completed Form 872-B matters

A correctly executed Form 872-B protects taxpayers and the IRS by preserving audit and assessment rights beyond the original limitation period, avoiding surprise assessments after the statute expires and providing clear timelines for both parties.

Why a properly completed Form 872-B matters

Who typically completes and relies on Form 872-B

Form 872-B is completed when the IRS and a taxpayer or authorized representative need to extend the time to assess tax for one or more tax periods.

  • Taxpayer representatives such as CPAs and enrolled agents handling audit negotiations and extensions on behalf of clients.
  • In-house tax teams and corporate controllers protecting company interests during tax examinations and negotiated resolutions.
  • IRS revenue agents or supervisors executing mutual-consent extensions during active audits or when additional time is needed for examination.

The form should be completed only by authorized signers and retained in tax records to support the extended assessment period.

Who signs Form 872-B and typical signatory roles

Taxpayer Representative

A licensed practitioner (CPA, Enrolled Agent, or attorney) with written authorization signs when acting on behalf of a taxpayer. The representative should keep the power-of-attorney or engagement letter showing authority to extend the assessment period and document client consent.

IRS Revenue Agent

An IRS agent or designated official signs for the Service to confirm the extension. The agent must record the agreed extended expiration date and retain the form in the audit file to support later assessments if needed.

Essential data fields and record elements

Taxpayer TIN: Taxpayer identification number
Tax Year: Tax period being extended
Effective Date: Agreement start date
New Expiration: Extended assessment deadline
Authorized Signer: Name and title of signer
Signatures: Signer's signature and date

Step-by-step: completing and recording a Form 872-B

Follow these steps to prepare, sign, and store Form 872-B so it effectively extends the assessment period and creates an auditable record.

  • 01
    Prepare form: Enter taxpayer info, tax period, and proposed extension dates.
  • 02
    Confirm authority: Verify signer authority and retain power-of-attorney if applicable.
  • 03
    Sign and date: Obtain signatures from authorized taxpayer representative and IRS agent.
  • 04
    Retain record: Keep the executed form with audit files and tax records.

Where to file, send, and store an executed Form 872-B

A completed Form 872-B is exchanged between the taxpayer or authorized representative and the IRS; one executed copy should be retained by each party and stored with the corresponding audit or return files.

  • Send to IRS: Provide signed copy to the examining revenue agent or IRS contacts.
  • Taxpayer copy: Keep a signed copy with tax records and counsel files.
  • Electronic storage: Store a PDF copy in secure, access-controlled records.
  • Audit folder: Attach to the audit case file and retention schedule.

Configuring an online workflow for Form 872-B

Set up an e-signature workflow that captures required fields, verifies signer identity, and retains an audit trail to meet statutory and recordkeeping needs.

Upload document PDF of Form 872-B
Required fields Taxpayer name, TIN, tax period, dates, signer blocks
Signer authentication Email + SMS code or ID verification
Audit trail Capture IP, timestamp, and actions
Storage policy Encrypted archive with retention rules

Digital signing essentials and compatibility

Use an e-signature platform that supports secure identity methods, an unalterable audit trail, and exportable signed PDFs compatible with regulatory recordkeeping.

  • Authentication: Email + SMS or stronger
  • Encryption: AES-256 at rest, TLS in transit
  • Export formats: Signed PDF and audit report

Maintain access controls and retention settings; if handling protected health or financial data, ensure the vendor supports relevant compliance agreements.

Typical timelines and processing expectations

Processing and effect depend on when the form is executed; allow time for review, signature, and placement in the audit file to ensure the extension covers the intended period.

Execution timing:

Execute before original statute expires

IRS processing:

Agent records form against case file promptly

Document retention:

Retain executed copy until beyond extended date

Notification:

Confirm receipt with the examining agent

Dispute window:

Extension does not waive substantive appeal rights

Common preparation and execution mistakes

  • Using an incorrect taxpayer name or mismatched TIN that prevents the IRS from associating the consent with the correct return.
  • Failing to obtain a clearly dated signature from an authorized representative or lacking documentation proving signing authority.
  • Allowing the original statute to expire before the executed form is exchanged and recorded, negating the intended extension.
  • Storing only a paper copy with no electronic backup or audit trail, complicating later verification during appeals.

Risks and consequences of errors on Form 872-B

Assessment risk: Assessment barred if statute expires
Evidence loss: Missing form weakens audit support
Authority dispute: Signatory lacked power
Processing delay: Late execution causes uncertainty
Taxpayer exposure: Unresolved items may accrue interest
Litigation risk: Invalid extension can lead to litigation

Practical scenarios where Form 872-B is used

The following examples illustrate typical fact patterns where parties use a tax consent to extend assessment authority.

Large Corporation Audit

A multinational company had complex transfer pricing issues requiring additional analysis

  • IRS agent agreed to extend the assessment period by mutual consent
  • The executed Form 872-B documented the new expiration date and allowed the audit to continue without filing limitations blocking assessment.

Small Business Dispute

A small taxpayer negotiated with an examiner over expense deductions

  • Both parties signed Form 872-B to permit extra time for records collection
  • The extension avoided immediate statutory bar and enabled settlement without litigation.

Practical tips for accurate, efficient completion

Follow these best practices to minimize errors and ensure the extension functions as intended.

Verify signer authority
Confirm written authorization or power of attorney before executing to avoid later challenges.
Use precise dates
Enter effective and expiration dates in MM/DD/YYYY format and double-check the intent of the extension period.
Capture an audit trail
If using electronic signing, keep the platform audit report showing identity, timestamp, and actions.
Store multiple copies
Retain signed paper and encrypted electronic copies in the tax or audit folder.

Sample e-signature vendor comparison for executing Form 872-B

Select a platform that supports strong authentication, audit trails, and secure storage. The table compares starting price and key features; signNow is listed first per vendor comparison convention.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial 7-day free trial Varies by vendor Varies by vendor Varies by vendor Varies by vendor
Bulk Send Yes Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
Envelope Cap No cap 100 envelopes/user/year Varies Varies Varies

Frequently asked questions about Form 872-B

Answers to common questions about completion, signing authority, electronic execution, and retention of Form 872-B.


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