872-B

Consent to Extend the Time to Assess Employment Taxes

Agency
IRS
Revision
Rev. Dec. 2004
Fillable fields
15
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 872-B online
Page 1 of form 872-B

Form 872-B: Consent to Extend the Time to Assess Miscellaneous Excise Taxes

Form 872-B is a consent in which the taxpayer(s) and the Commissioner of Internal Revenue agree that the liability for a stated kind of tax, imposed under a stated section of the Internal Revenue Code, Revenue Act or other law, for a stated period, may be assessed at any time on or before an expiration date written on the form. The PDF is titled Consent to Extend the Time to Assess Miscellaneous Excise Taxes.

The form says the taxpayer has the right to refuse to extend the period of limitations or to limit the extension to mutually agreed-upon issues or periods of time, and that signing will not deprive the taxpayer of any appeal rights. Publication 1035, Extending the Tax Assessment Period, explains those rights. The consent is signed by the taxpayer, a representative or corporate officers, and by an authorized IRS official.

You can fill out Form 872-B free in your browser on this page and download the result without an account.

What's on Form 872-B

Taxpayer details

An In reply refer to box, the taxpayer identification number, the name(s) of the taxpayer(s), and the number, street, city or town, state and ZIP code.

Item (1): the extension

The kind of tax, the section and law that impose it, the period it is due for, and the expiration date on or before which it may be assessed.

Items (2) and (3): terms

Collection provisions and limitations now in effect also apply to tax assessed in the extended period, and a claim for credit or refund may be filed within 6 months after the agreement ends.

Your Rights as a Taxpayer

The right to refuse to extend or to limit the extension, where to get Publication 1035, and a statement that signing does not take away appeal rights.

Taxpayer, representative and corporate signatures

Signature and date lines for the taxpayer, the taxpayer's representative, and the corporate name with officer signatures and titles, each with a statement citing I.R.C. section 6501(c)(4)(B).

IRS signature and title

The division executive name and title, and the authorized official's signature, title and date, completed using the instructions for IRS employees on the back.

How Form 872-B is completed

  1. 1

    Taxpayer name and address

    Enter the name(s) of the taxpayer(s) and the number, street, city or town, state and ZIP code. The reply reference and taxpayer identification number go at the top right.

  2. 2

    Item (1)

    Fill in the kind of tax, the section, the law that imposes it (Internal Revenue Code, Revenue Act, etc.), the period, and the expiration date for assessment.

  3. 3

    Read the rights statement

    The form says the taxpayer can refuse to sign, or limit the extension to mutually agreed-upon issues and/or period of time, as set forth in I.R.C. section 6501(c)(4)(B).

  4. 4

    Taxpayer or representative signs

    The taxpayer signs and dates. A representative signs under TAXPAYER'S REPRESENTATIVE, which also states that the taxpayer has been made aware of these rights. A power of attorney not previously filed goes with the form.

  5. 5

    Corporate signature

    For a corporation, enter the corporate name. Each authorized officer signs and adds a title and the date signed.

  6. 6

    IRS signature

    The IRS employee enters the division executive's name and title for their division, for example an Area Director or the Chief, Appeals. The authorized official signs and dates.

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Where it goes, attachments and rights

Who it goes to

The consent is an agreement with the Commissioner of Internal Revenue. The form refers to the IRS official who requested the signature and prints no mailing address or filing deadline.

Refund claims

Item (3) says the taxpayer(s) may file a claim for credit or refund, and the Service may credit or refund the tax, within 6 months after this agreement ends.

Power of attorney

If an attorney or agent signs and the power of attorney was not previously filed, the instructions say to include it with this form.

Fiduciaries

A fiduciary who signs attaches Form 56, Notice Concerning Fiduciary Relationship, unless it was previously filed.

Publication 1035

The form says Publication 1035 is free from the IRS official who requested the signature, from www.irs.gov, or by calling toll free at 1-800-829-3676.

Related forms

Who signs Form 872-B?

  • Taxpayers

    The taxpayer(s) named at the top sign on the YOUR SIGNATURE HERE line and date it, stating they are aware of the right to refuse or limit the extension.

  • Partnerships

    The instructions say that if this consent is for a partnership return, only one authorized partner need sign.

  • Corporations

    The instructions say a corporation signs with the corporate name followed by the signature and title of the officer(s) authorized to sign.

  • Attorneys, agents and fiduciaries

    An attorney or agent may sign if the action is specifically authorized by a power of attorney. A fiduciary such as an executor, administrator or trustee attaches Form 56 unless it was previously filed.

  • IRS employees

    The back page tells IRS employees to complete the division executive's name and title for their division. The appropriate authorized official within the division signs and dates the IRS line.

The form is an agreement between the taxpayer(s) and the IRS. The form says Publication 1035 is available from the IRS official who requested that the taxpayer sign this consent.

Official sources and the blank

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Questions about Form 872-B

What does Form 872-B do?

It records an agreement between the taxpayer(s) and the Commissioner of Internal Revenue that a stated kind of tax for a stated period may be assessed at any time on or before the expiration date written on the form.

Can a taxpayer refuse to sign Form 872-B?

The form says the taxpayer has the right to refuse to extend the period of limitations or to limit the extension to mutually agreed-upon issues or periods of time.

Does signing affect appeal rights?

The form says signing this consent will not deprive the taxpayer of any appeal rights to which they would otherwise be entitled.

Who signs for a partnership or corporation?

The instructions say only one authorized partner need sign for a partnership return. A corporation signs with its corporate name followed by the signature and title of the authorized officer(s).

Where is Publication 1035 available?

The form says from the IRS official who requested the signature, from www.irs.gov, or by calling toll free at 1-800-829-3676.

Which taxes does Form 872-B cover?

The PDF is titled Consent to Extend the Time to Assess Miscellaneous Excise Taxes. Item (1) names the kind of tax and the section of law that imposes it.