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Use IRS e-file signature authorization when the PIN is entered by ERO or generated by UltraTax

The Electronic Return Originator (ERO) or the taxpayer/spouse can enter the taxpayer and spouse Personal Identification Numbers (PINS), or you can have UltraTax CS automatically generate the PINs.
note
The IRS requires that EROs need to originate the electronic submission of a return within 3 calendar days after the return is signed by 1 of the following authorized tax return signers:
  • The corporation, partnership, or exempt organization.
  • The ERO.
  • The paid preparer.
As soon as Form 8879 is signed, the ERO has all information for origination. The IRS requires Form 8879 to be signed within 3 calendar days of the return being transmitted to the IRS. The IRS doesn't allow EROs to stockpile returns. According to IRS publications 1345 and 4163, EROs need to ensure that there's no stockpiling at their offices.
  1. When the ERO enters the taxpayer/spouse PINs or the PINS are generated by UltraTax CS, the IRS requires practitioners to take the following steps:
  2. The ERO completes the tax return.
  3. If you use
    Self-Select PIN
     option, the ERO enters the taxpayer/spouse date of birth on the
    1040
     screen and the prior-year AGI or prior-year PIN in the
    PIN
     screen.
    note
    This data isn't needed for the Practitioner PIN signature method.
  4. The taxpayer/spouse verifies the return information.
    note
    The taxpayer/spouse can verify return information by viewing the information on the computer screen (Revenue Procedure 98-50, Section 7(4)).
  5. The ERO enters the ERO (self-selected) 5-digit PIN on the
    PIN
     screen.
    note
    • UltraTax CS uses the ERO's Electronic Filing Identification Number (EFIN) as the 1st 6 digits of the 11-digit PIN.
    • PINs may consist of any 5-digit combination other than all zeros (00000).
  6. The ERO completes the
    Signature date
    .
  7. If you had UltraTax CS generate the taxpayer/spouse PIN, you'll need to update it and the PIN authorization indicator. Otherwise, enter the taxpayer/spouse PIN and the PIN authorization indicator.
  8. The ERO prints Form 8879, the IRS e-file Signature Authorization, and the Practitioner or Self-Select PIN Consent to Disclosure form.
  9. The taxpayer/spouse needs to sign Form 8879 (IRS e-file Signature Authorization).
  10. The preparer gives the taxpayer/spouse: A signed copy of the return, Form 8879 (IRS e-file Signature Authorization), and original Forms 1099-R, W-2, and W-2G.
  11. The ERO retains: A copy of the return, a copy of the original Form 8879 (IRS e-file Signature Authorization), and 2 copies each of Forms 1099-R, W-2, and W-2G.
  12. If instructed by the IRS, the ERO submits Form 8879 (IRS e-file Signature Authorization).

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