Form 872-B: Consent to Extend the Time to Assess Miscellaneous Excise Taxes
Form 872-B allows taxpayers to consent to extend the time for the IRS to assess miscellaneous excise taxes. It outlines the conditions and rights of the taxpayer in relation to the extension. Instructions and relevant contact information are also provided.
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How do I fill this out?
To fill out Form 872-B, you need to provide the taxpayer identification details and consent to extend the assessment period. Ensure all required signatures are completed. Follow the specific instructions provided for different types of taxpayers.

How to fill out the Form 872-B: Consent to Extend the Time to Assess Miscellaneous Excise Taxes?
1
Provide the taxpayer identification details.
2
Consent to the extension of the assessment period.
3
Ensure all required signatures are completed.
4
Follow specific instructions for different types of taxpayers.
5
Submit the completed form as instructed.
Who needs the Form 872-B: Consent to Extend the Time to Assess Miscellaneous Excise Taxes?
1
Individual taxpayers who need to extend the time for the IRS to assess miscellaneous excise taxes.
2
Corporate taxpayers required to consent to an extension for tax assessment.
3
Partnerships needing an authorized partner to sign the consent form.
4
Fiduciaries such as executors or administrators who must attach Form 56.
5
Taxpayer representatives with a power of attorney to act on behalf of the taxpayer.
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What are the instructions for submitting this form?
Submit Form 872-B according to IRS instructions. This includes providing necessary details and consent, ensuring all required signatures, and sending the completed form to the appropriate IRS office. Contacting the IRS directly via their official website or customer service will provide additional submission options such as emails, fax numbers, online submission forms, and physical addresses. Always double-check for the latest submission guidelines.
What are the important dates for this form in 2024 and 2025?
Ensure to track important tax-related deadlines in 2024 and 2025 to avoid penalties. Specific dates may vary based on tax regulations and fiscal periods. Always consult with a tax professional for accurate and up-to-date information.

What is the purpose of this form?
The purpose of Form 872-B is to allow taxpayers to consent to extend the period for the IRS to assess miscellaneous excise taxes. By signing this form, taxpayers agree to an extended assessment period, which can provide additional time for both the taxpayer and the IRS to settle tax matters. This form ensures that the taxpayers’ liability period is officially documented and mutually acknowledged by both parties.

Tell me about this form and its components and fields line-by-line.

- 1. Taxpayer Identification Number: This is the unique identification number assigned to the taxpayer.
- 2. Taxpayer Name(s): The name(s) of the taxpayer(s) consenting to the extension.
- 3. Address: The complete address of the taxpayer, including street, city, state, and ZIP code.
- 4. Type of Tax: The kind of tax for which the taxpayer is consenting to extend the assessment period.
- 5. Period: The specific period for which the tax is due and for which the extension is being granted.
- 6. Expiration Date: The extended date by which the tax may be assessed.
- 7. Signatures: Required signatures from the taxpayer, representatives, corporate officers, and IRS officials as applicable.
- 8. Date Signed: The date on which the consent form was signed by the parties involved.
What happens if I fail to submit this form?
Failure to submit Form 872-B can result in immediate tax assessment based on existing deadlines.
- Immediate Tax Assessment: The IRS may proceed with assessing the tax amount due without the consent for an extension.
- Loss of Rights: Taxpayers may lose the opportunity to negotiate or dispute the assessment with the IRS.
- Penalties: Additional penalties and interest may be incurred due to the lack of consent for an extended period.
How do I know when to use this form?

- 1. Extending Assessment Period: Use this form to officially consent to extending the assessment period for various excise taxes.
- 2. Settling Tax Matters: Facilitate additional time for the taxpayer and the IRS to settle tax liabilities and assessments.
- 3. Protecting Rights: Ensure that taxpayer rights are documented and any extensions are mutually agreed upon.
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What information do I need to provide on Form 872-B?
You need to provide the taxpayer identification details, consent to extend the assessment period, and complete all required signatures.
Who can sign Form 872-B?
The taxpayer, authorized corporate officers, partnerships, fiduciaries, and taxpayer representatives with power of attorney can sign the form.
Can fiduciaries sign Form 872-B?
Yes, fiduciaries such as executors or administrators can sign Form 872-B and must attach Form 56, unless previously filed.
How do I submit Form 872-B after completing it?
Follow the submission instructions provided on the form, including emails, fax numbers, and physical addresses for submission.
What if I don’t agree to extend the assessment period?
You have the right to refuse to sign or limit the extension to mutually agreed-upon issues or periods of time as per I.R.C. § 6501(c)(4)(B).
Where can I get more information on extending the tax assessment period?
You can refer to IRS Publication 1035 or contact the IRS official who requested the consent for more detailed information.
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