Electronic Signatures
This year continue to file a totally paperless electronic tax return by using a Personal Identification Number (PIN). A PIN is any five digits you choose (except all zeros) to use as your electronic signature.
Benefits of e-file with an Electronic Signature:
- It's simple!
- Create your own PIN using any 5 digits (other than all zeros).
- No registration required.
- No calls to the IRS to get a PIN.
- No paper signature document to mail in.
- Proof of Acceptance!
- Use it as your electronic signature.
- Your tax software will guide you through the process.
- Your tax professional can tell you about it.
Self-Select PIN Method
The Self-Select PIN method is one option for taxpayers to use when signing their electronic tax return. The PIN is any five numbers (except all zeros) the taxpayer chooses to enter as their electronic signature. A PIN is needed for each taxpayer if filing through an Electronic Return Originator (ERO), or using Tax Preparation Software, the taxpayer Date of Birth and Prior Year Adjusted Gross Income (AGI) or Prior Year PIN from the original return must also be entered for authentication.
If the taxpayer agrees, it is acceptable for an ERO and/or software program to generate or assign the taxpayer PIN. The taxpayer consents to the ERO’s choice by completing and signing an IRS e-file signature authorization containing the intended taxpayer PIN. The taxpayer PIN can be systemically generated or manually assigned into the electronic format and/or the signature authorization form. However, the ERO must receive the signature authorization signed by taxpayer(s) before they transmit the return or release it for transmission to the IRS.
Practitioner PIN Method
The Practitioner PIN method also allows taxpayers to use a PIN to sign their income tax return. This method is an additional electronic signature (PIN) option only for taxpayers who use an Electronic Return Originator (ERO) to file their tax return. If you use this method you are not required to provide your original Adjusted Gross Income (AGI) or PIN (if e-filed and signed electronically) from your prior year return or your Date of Birth. The Practitioner PIN method can only be used by taxpayers who file electronically through a tax professional who is an Authorized e-file provider.
Questions and Answers
Self-Select PIN Method for e-file
Practitioner PIN Method for e-file
General Q&A's for Electronic Signature (PIN) Methods
Self-Select PIN Method for e-file
Q. What is the Self-Select PIN method?
A. The Self-Select PIN method is one option for taxpayers to use when signing their electronic tax return. The PIN is any five numbers (except all zeros) the taxpayer chooses to enter as their electronic signature. A PIN is needed for each taxpayer if filing through an Electronic Return Originator (ERO), or using Tax Preparation Software, the taxpayer Date of Birth and Prior Year Adjusted Gross Income (AGI) or Prior Year PIN from the original return must also be entered for authentication.
If the taxpayer agrees, it is acceptable for an ERO and/or software program to generate or assign the taxpayer PIN. The taxpayer consents to the ERO’s choice by completing and signing an IRS e-file signature authorization containing the intended taxpayer PIN. The taxpayer PIN can be systemically generated or manually assigned into the electronic format and/or the signature authorization form. However, the ERO must receive the signature authorization signed by taxpayer(s) before they transmit the return or release it for transmission to the IRS.
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Q. Where do I get my PIN?
A. You have the option to create your own PIN. You do not register the PIN with IRS before filing or need to contact IRS to get it. When you use one of the commercially available tax software packages that support the Self-Select PIN option, you will be guided through the process of entering your own PIN. If you use a tax professional, the preparer will help you. If filing a joint return, a PIN is needed for each taxpayer. You may also agree to have your ERO generate your PIN. See additional information under the General Question & Answers below.
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Q. Who is eligible to use the Self-Select PIN method?
A. The following taxpayers are eligible to use the Self-Select PIN method:
- Taxpayers who are eligible to file Forms 1040, 1040A, 1040EZ or 1040-SS (PR) for Tax Year 2008.
- Taxpayers who did not file for Tax Year 2007, but have filed previously.
- Taxpayers who are age 16 or older on or before December 31, 2008, who have never filed a tax return.
- Primary Taxpayers under age 16 who have filed previously.
- Secondary Taxpayers (spouse) under age 16 who have filed in the immediate prior year.
- Military personnel residing overseas with APO/FPO addresses.
- U.S. citizens and resident aliens residing in the American Possessions of the Virgin Islands, Puerto Rico, American Samoa, Guam and Northern Marianas, or with foreign country addresses.
- Taxpayers filing a Form 4868 (extension of time to file), or Form 2350 (extension for certain U.S. citizens living abroad).
- Those who are filing on behalf of deceased taxpayers.
- Taxpayers required to file the following forms, which must be attached to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return:
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Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or acceptable documentation/required donor documentation)
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Form 2848 , Power of Attorney and Declaration of Representative (only for an electronic return signed by an agent)
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Form 3115, Application for Change in Accounting Method
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Form 3468, Computation of Investment Credit (if Historic Structure Certificate is required) attach a copy of the first page of NPS Form 10-168a, Historic Preservation Certification Application (Part 2 – Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been requested)
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Form 4136, Credit for Federal Tax Paid on Fuels (if certificate and/or reseller statement is required) – attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
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Form 5713, International Boycott Report
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Form 8283, Non-Cash Charitable Contributions, Section A (if any statement or qualified appraisal is required) or Section B, Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)
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Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents (or certain pages from a post -1984 decree or agreement, see instructions)
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Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities
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Form 8864, Biodiesel and Renewable Diesel Fuels Credit attach the certificate for Biodiesel and, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
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Form 8885, Health Coverage Tax Credit, and all required attachments
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Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a statement with the same information), if you elect not to include your transactions on the electronic short-term capital gain (loss) or long-term capital gain (loss) records
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Worksheets 1 through 4 from Pub. 517, Social Security and other Information for Members of the Clergy and Religious Workers (or other statement showing the required information and computations)
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Q. Are any taxpayers not eligible to use the Self-Select PIN method?
A. The following taxpayers are not eligible to use the Self-Select PIN method:
- Primary Taxpayers under age 16 who have never filed.
- Secondary Taxpayers (spouse) under age 16 who did not file in the immediate prior year.
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Q. What is the original Adjusted Gross Income (AGI)?
A. The original AGI is the amount from the taxpayer's prior year originally filed return as accepted by IRS. This amount is not the amount from an amended tax return (Form 1040X) or a math error correction made by IRS. When filing your Tax Year 2008 return, use the original AGI from your Tax Year 2007 return.
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Q. Where can I find the original AGI on my 2007 tax return?
A. On your 2007 tax return the original AGI is located as listed below:
- Form 1040 - Line 37
- Form 1040A - Line 21
- Form 1040EZ - Line 4
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Q. How do I get my original AGI if I cannot locate my 2007 return?
A. You may call the IRS toll free number at 1-800-829-1040. If you can provide certain information to the Customer Service Representative (such as your name, SSN and current address), you may receive your information over the phone; or you may request a free transcript. It may take 7 to 10 days to receive a copy of the transcript. (Be sure to ask for your original AGI so you can file electronically using a Self-Select PIN method.)
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Q. What is the Prior Year PIN?
A. The Prior Year PIN is the five digit electronic signature used to sign your Tax Year 2007 tax return. You either created a PIN signature or your ERO assigned or generated a PIN signature if you used a tax professional to e-file your 2007 tax return. You can use the prior year PIN in lieu of the prior year AGI to verify your identity when using electronic signature.
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Q. If I have never filed a return or did not need to file a tax return for Tax Year 2007, what amount do I enter for the prior year original AGI or prior year PIN?
A. Enter zero ("0") for the original AGI. Do not leave this field blank. The return will reject if the field is left blank for a zero amount. However, the prior year PIN field should be blank.
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Q. If I filed my 2007 tax return after April 15, what AGI amount should I use?
A. If your 2007 tax return was not received and processed by IRS by December 7, 2008, you must enter "0" (zero) for the AGI amount. If your return is rejected due to mismatch of the AGI, resubmit the return using the actual values.
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Q. What do I use for the prior year original AGI or prior year PIN if my filing status has changed from last year?
A. If the change is to Married Filing Jointly, then each taxpayer will use their Individual original total AGI amount or PIN from their respective 2007 tax returns.
If the change is from Married Filing Jointly, then each taxpayer will use the same original total AGI amount or PIN from the 2007 joint return.
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Q. What prior year AGI amount do I use if I had an ITIN (IRS Individual Taxpayer Identification Number) when I filed my Tax Year 2007 tax return, but have a SSN to file my Tax Year 2008 tax return?
A. If you filed your Tax Year 2007 tax return using an ITIN, but are using a SSN to file your Tax Year 2008 tax return you should use Zero (0) as your prior year AGI amount.
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Q. What AGI amount or PIN do I use if I filed jointly with a different spouse in Tax Year 2007?
A. If you filed jointly with a different spouse in Tax Year 2007, you should use the total AGI amount from the joint return filed with the ex-spouse or you may use the PIN you selected from the joint return filed with the ex-spouse.
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Q. What do I use if my Tax Year 2007 AGI was negative?
A. If your Tax Year 2007 AGI was negative, you need to enter the AGI as a negative amount.
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Q. What AGI amount do I use if only one spouse of the joint return earned all the wages?
A. Both you and your spouse on the joint return will use the total AGI amount from the originally filed return. The AGI amount should not be divided between the primary and spouse.
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Q. How does the Self-Select PIN method work with computer software?
A. If the electronic software package you purchased or downloaded from the Internet supports the Self-Select PIN option, you will be prompted to enter your Date of Birth and the Adjusted Gross Income (AGI) or PIN from your originally filed 2007 Tax Return. (Do not use amounts from an amended return, a corrected amount from a math error notice, or a changed amount from IRS). Then, sign your return by entering your PIN. It's that simple.
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Q. Can I use the Self-Select PIN method if I want a tax professional to prepare my return?
A. Yes. You should bring a copy of your 2007 tax return with you or have the original Adjusted Gross Income amount or PIN from your 2007 tax return. This piece of information, along with your date of birth, is required to use the Self-Select PIN method.
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Q. What happens if two taxpayers select and use the same PIN to sign their return?
A. It is acceptable for two taxpayers to choose the same five digit PIN. The personal information (Social Security Number, Date of Birth, and original Adjusted Gross Income or PIN from your 2007 tax return) you provide to IRS is also used to verify your identity.
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Practitioner PIN Method for e-file
Q. What is the Practitioner PIN method?
A. The Practitioner PIN method is an additional signature option for taxpayers who use an Electronic Return Originator (ERO) to sign their return by entering a five-digit PIN. The PIN can be any five digits except all zeros. When an electronic signature is chosen, no signature documents are required to be filed with the IRS.
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Q. Who is eligible to use the Practitioner PIN method?
A. The following taxpayers are eligible to use the Practitioner PIN method:
- Taxpayers who are eligible to file Form 1040, 1040A, 1040EZ or 1040-SS (PR) for Tax Year 2008
- Military personnel residing overseas with APO/FPO addresses
- U.S. citizens and resident aliens residing in the American Possessions of the Virgin Islands, Puerto Rico, American Samoa, Guam and Northern Marianas, or with foreign country addresses.
- Taxpayers filing a Form 4868 (Extension of Time to File).
There is no age restriction on who can use the Practitioner PIN method; everyone is eligible to use the Practitioner PIN method.
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Q. How is the Practitioner PIN method different from the Self-Select PIN method?
A. Although both methods require the taxpayer to use a five-digit PIN as their signature, there are some differences. The Practitioner PIN method does not require the entry of the taxpayer's original prior year Adjusted Gross Income (AGI) or PIN, or Date of Birth. However, taxpayers are required to complete Form 8879, IRS e-file Signature Authorization or Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350, when using the Practitioner PIN method.
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Q. Can I use the Practitioner PIN method if I use commercial tax preparation software to prepare my tax return?
A. No. The Practitioner PIN method can only be used if you use a tax professional who is an Authorized Electronic Return Originator to prepare your tax return.
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Q. Are there any forms to complete to use the Practitioner PIN method?
A. Yes. Your tax professional will have you complete Form 8879, IRS e-file Signature Authorization or Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350. This form documents that you have used the Practitioner PIN method to sign your tax return.
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Q. Can a Form 4868 be signed using the Practitioner PIN method?
A. Yes, Form 4868 can be signed using the Practitioner PIN method. Form 8878, IRS e-file Signature Authorization for Application for Form 4868 and Form 2350, must be completed by all taxpayers who use this method to sign their Form 4868.
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General Q&As for Electronic Signature (PIN) Methods
Q. How will the IRS know who I am if I use the PIN?
A. The personal information you provide to IRS is used to verify your identity. It is acceptable for two taxpayers to choose the same five digit PIN.
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Q. Is it acceptable for my Electronic Return Originator (ERO) to assign or generate my PIN?
A. Yes. If certain conditions are met, the ERO can determine the taxpayer’s PIN. If you agree, the ERO can manually assign or generate your PIN. You will show your consent by completing a Form 8879, IRS e-file Signature Authorization, which contains the PIN you will use as your signature on your tax return. Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350, must be completed for application extensions when the taxpayer’s PIN has been manually assigned or generated by the ERO.
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Q. If I sign a joint return using a PIN, does my spouse also have to use a PIN?
A. Yes. When you file a joint return using electronic signatures (PINs), both you and your spouse must sign using a PIN. Both taxpayers can choose any five digits except all zeros.
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Q. Can I enter my spouse's PIN if he/she is unavailable?
A. No. Each taxpayer should enter their own PIN. Form 8879, IRS e-file Authorization, should be used to authorize your tax professional to enter the PIN if one spouse is unavailable to sign the tax return.
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Q. Can I electronically file a joint return if my spouse is unable to sign because he or she is serving in a combat zone, or a qualified hazardous duty area, and I do not have a power of attorney or other statement?
A. Yes, you can electronically file a joint return without your spouse's PIN signature if your spouse is unable to sign because he or she is serving in a combat zone or a qualified hazardous duty area, and you do not have a power of attorney or other statement.
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Q. Can I authorize my tax professional to enter my PIN on my behalf?
A. Yes. Form 8879, IRS e-file Signature Authorization, is used to authorize your tax professional to input your PIN as your signature on your electronic tax return. It is provided as a convenience for taxpayers who are unavailable to personally enter their PINs.
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Q. Can I give my PIN to my ERO verbally to enter in my electronic return?
A. Yes. You may give your PIN to your ERO verbally. However, you must also complete Form 8879, IRS e-file Signature Authorization. Your ERO cannot transmit your return or release it for transmission until they receive this form.
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Q. Do both spouses filing a joint return have to authorize the tax professional to input their PINs?
A. No. Only the taxpayer who is not present to sign the return should authorize the preparer to enter their PIN. If neither spouse is present to sign a joint return, each can authorize the preparer to enter his/her respective PIN. But, a spouse who is present should enter his/her own PIN, even if the preparer was authorized to enter the other spouse's PIN.
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Q. If I use the PIN and owe taxes may I pay the balance due electronically?
A. Yes. If you use the PIN and owe taxes you may pay by electronic funds withdrawal or by credit card.
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Q. Are all taxpayers who file electronically and sign with a PIN required to pay any balance due electronically?
A. No. Taxpayers who prefer to pay by check or money order should file Form 1040-V, Payment Voucher. Form 8879, IRS e-file Signature Authorization, should not be used to transmit any payments.
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Q. Do I have to use the same PIN that was used last year??
A. No. You may choose any 5 digits except all zeros.
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Q. Can I use the same PIN next year?
A. Yes, or you may choose any 5 digits except all zeros.
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Q. Is the PIN a Universal PIN?
A. No. It is used as the taxpayer's electronic signature on their Individual Income Tax Return only; however, taxpayers may also use it as a piece of authentication when signing their next year tax return using electronic signature.
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Q. Can I use Form 8879 to authorize my tax professional to sign my application for extension of time to file request?
A. No. Form 8878, IRS e-file Signature Authorization for Form 4868 and Form 2350, is used to authorize your tax professional to enter your PIN on extension applications Forms 4868 or 2350.
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