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PIN

Personal identification number (PIN) options for 1040 electronic filing

You have 2 options for communicating to the IRS that your clients have agreed to file a 1040 return electronically with an electronic signature. You can enter a Practitioner PIN or a Self-Select PIN, both of which act as electronic signatures. In either case, you'll need to enter more data in the federal PIN screen of the Electronic Filing folder in UltraTax CS.
If your client is eligible to use these PIN options, the PINs become part of the client's electronic file. For more information about taxpayer eligibility for PIN options, visit the IRS website at irs.gov. If you use a PIN, UltraTax CS generates a Self-Select or Practitioner PIN Consent to Disclosure form for you and your client, along with Form 8879, IRS e-file Signature Authorization. Don't submit Form 8879 unless specifically asked to by the IRS.

Practitioner PIN

With the Practitioner PIN, the burden of responsibility for verifying the taxpayer and spouse identity lies with the Electronic Return Originator (ERO). No extra proof of identity is necessary in the electronic return.
The IRS lets all taxpayers eligible to file Form 1040 use the Practitioner PIN. There are no age restrictions with the use of the Practitioner PIN.

Self-Select PIN

With the Self-Select PIN, the burden of responsibility for verifying the taxpayer and spouse identity lies with the taxpayer and spouse. When you use the Self-Select PIN method, the taxpayer and spouse need to enter prior-year adjusted gross income, prior-year PINs, and dates of birth along with PIN information.
The IRS lets all taxpayers use the Self-Select PINs, except for the following:
  • Primary taxpayers under age 16 by the end of the current tax year who have never filed.
  • Secondary taxpayers (spouses) under age 16 who didn't file in the immediate prior year.
  • Taxpayers who aren't eligible to file Form 1040.
note
When you enter PIN information for a taxpayer or spouse under the age of 16, UltraTax CS generates a diagnostic reminder of the requirements of the PIN. It doesn't include the PIN in the electronic file. If the taxpayer or spouse qualifies to use the PIN, mark the
Taxpayer or spouse under age 16 and previously filed a return
 checkbox in the PIN screen to remove this diagnostic.

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