New Electronic Signature Requirements for 1040-Series Tax Returns
Electronic Return Originators are required to use either the Self-Select or the Practitioner Personal Identification Number method to electronically file an individual tax return. These requirements apply as well to volunteers at VITA and TCE sites who provide free tax assistance and electronic filing.
- The Self-Select PIN allows taxpayers to electronically sign their e-filed return by using a five-digit PIN to act as their signature. The IRS uses the customer’s prior year adjusted gross income, or prior year PIN to validate the taxpayer’s signature.
- The Practitioner PIN is another signature method for taxpayers who use an ERO. They sign their return by entering a five-digit PIN; it does not require taxpayers to use the adjusted gross income or PIN from the prior year. The Practitioner PIN method requires the tax practitioner to use Form 8879, IRS e-file Signature Authorization. Taxpayers can authorize the ERO to enter their PIN for them when completing Form 8879. The form is retained by the ERO for three years from the due date of the return or the date received by the IRS, whichever is later.
Form 8453 is no longer a signature document for e-file. The newly designed Form 8453 is used only to transmit supporting documents required by IRS that cannot be e-filed. Click here for a list of the forms and supporting documents which can be submitted using the new Form 8453 Transmittal
Power of Attorney—To accommodate e-filed returns signed by a representative with power of attorney, Form 2848 can be attached to the Form 8453. See Publication 17 for updated language on procedures for power of attorney and electronically filed returns.
Requirements for use of Alternative Methods of Signing—Effective October 15, 2007, the IRS allows EROs to sign Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, and Form 8879 by rubber stamp, mechanical device (such as signature pen), or computer software. The alternative methods of signing must include either a facsimile of the individual ERO’s signature or of the ERO’s printed name. EROs using one of these alternative means are personally responsible for affixing their signatures to returns or requests for extension.
