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Screen PIN - Electronic Filing Personal Identification Number (PIN) Information (1040)

Overview

Use this screen to enter electronic filing PIN information for electronically filed 1040 returns and extensions. This screen allows the use of the IRS electronic signature initiative. You can use a Personal Identification Number (PIN) as your Electronic Return Originator (ERO) signature to "sign" all electronically filed returns and extensions. Your clients can use 5-digit Taxpayer PINs as their signatures. UltraTax CS also offers the option of designating that the PIN will be used, allowing you to print the PIN forms and filing instructions prior to completing all required PIN data entry (see the
Print electronic filing PIN signature forms
 field).
The IRS offers 2 PIN programs: the Self-Select PIN and the Practitioner PIN. The Self-Select PIN requires entry of "shared secrets" used for verification of the identity of the taxpayer: the prior-year adjusted gross income, prior-year PIN, and/or date of birth. The Practitioner PIN puts the burden of responsibility for verifying the identity of the taxpayer(s) on the electronic return originator. Therefore, "shared secrets" aren't required with submission of the PIN information. You can elect to use the Practitioner PIN for all clients. Select
Setup
,
Office Configuration
, the
E-Filing
 tab, then
ERO
. Then, mark the
Practitioner PIN Program filer
 checkbox.
All clients must use the Personal Identification Number (PIN) to file returns electronically.
In order to complete the PIN screen, you need the following data.
  • Prior-year adjusted gross income from the originally reported return (not amended returns) for the taxpayer and spouse, if applicable.
  • Dates of birth for the taxpayer and spouse, if applicable.
  • Five-digit PINs for the taxpayer and spouse, if applicable.
  • 11-digit PIN for the ERO. This PIN consists of your 6-digit Electronic Filing Identification Number (EFIN) and your 5-digit self-selected PIN. UltraTax CS automatically enters the EFIN in your PIN. You only need to complete the
    ERO PIN
     field in this screen.
If any of the qualifying conditions for the PIN aren't met, UltraTax CS produces a program diagnostic stating "Does not qualify for PIN for the following reasons" and subsequently lists the disqualifying conditions. UltraTax CS then issues a business rule on the E-File Error Report when creating the electronic file.
You can print the Form 8879, IRS e-file Signature Authorization, prior to entering the taxpayer and, if applicable, spouse PIN. This is useful should you want to mail either of these forms to your client for entry of the PIN and the taxpayer / spouse signature prior to entering the PIN. To print this form, mark the
Print electronic filing PIN signature forms
 field in the Other Personal Identification Number (PIN) Options section of this screen. You may also force the Form 8879 to print. Select
Setup
,
1040 Individual
, then
Tax Return
 in the Collation group box. Select the
Client
 tab, then
PIN Forms
 from the list. Select
Always if data
 in the Print Conditions group box, then
OK
 when done. The Form 8879 will now print with the Clients copy of the return any time there's data entered in the PIN screen.
Fields to complete
Depending on the form and whether you're electing to use the electronic funds withdrawal (direct debit) option, you only need to complete certain fields in the PIN screen. Use the following table to determine which fields you need to complete.
Fields to complete
1040 w/o electronic funds withdrawal (direct debit)
1040 with electronic funds withdrawal (direct debit)
4868 with electronic funds withdrawal (direct debit)
2350**
Signature date
X
X
X
X
PIN authorization indicator
If Applicable
If Applicable
If Applicable
If Applicable
ERO PIN
X
X
X
X
Taxpayer PIN (if not deceased)
X
X
X
X
Spouse PIN (if not deceased)
X
X
X
X
Prior year AGI
X*
X*
X*
X
Prior year PIN
X*
X*
X*
X
Date of birth
X*
X*
X*
X
* Prior year AGI, Prior year PIN, and Date of birth are not needed for 1040 e-filing for Practitioner PIN Program filers.
** When not using Electronic Funds Withdrawal (direct debit) with Form 2350, preparers who are attorneys, CPAs, or enrolled agents may sign Form 2350 without having a power of attorney. To sign Form 2350 in lieu of a taxpayer PIN signature, enter the explanation in the
Explanation of preparer signing 2350 other than taxpayer
 field in the PIN screen. This explanation will be included in the electronic file replacing the taxpayer/spouse PIN and should only be accompanied by the
ERO PIN
 and extension signature date fields.
The IRS will generally accept an electronically filed return with a Self-Select PIN even though there's not an exact match on the date of birth (DOB). The DOB field on all electronically filed returns using the self-selected PIN will be verified by the IRS. If the DOB doesn't match, but all other PIN requirements are met, the return won't be rejected by the IRS. An indicator in the Acknowledgement File will identify if the Primary, Spouse, or both taxpayers have invalid dates of birth.
The acknowledgement record, available in
Utilities
,
Electronic Filing Status
,
Show Detail
 after an electronic return has been transmitted and acknowledged using CS Connect, contains the following on accepted or rejected returns when the date of birth doesn't match the IRS master file.
  • Primary DOB mismatch
  • Spouse DOB mismatch
  • Both DOBs mismatched
IRS e-file Signature Authorization form
When using the PIN screen, the Form 8879, IRS e-file Signature Authorization generates. The following are the IRS-required steps for practitioners using the IRS e-file Signature Authorization form.
  1. ERO (Electronic Return Originator) completes the tax return.
  2. Taxpayer (and spouse, if applicable) verifies return information. This can be done by viewing the information in screen (Revenue Procedure 2000-31, Section 5.01).
  3. ERO completes the Signature date field.
  4. ERO enters 5-digit PIN in the
    ERO PIN
     field.
  5. Taxpayer (and spouse, if applicable) enters 5-digit PIN in the
    Taxpayer PIN (Spouse PIN)
     field(s).
  6. ERO prints out the IRS e-file Signature Authorization form and Tax Return Signature / Consent to Disclosure.
  7. If taxpayer / spouse don't enter the 5-digit PIN and the ERO enters the PIN himself, taxpayer / spouse must sign the IRS e-file Signature Authorization form.
  8. Taxpayer is provided a signed copy of the return, Tax Return Signature / Consent to Disclosure with PINs displayed, IRS e-file Signature Authorization form, and original Forms 1099-R, W-2, and W-2G.
  9. ERO retains a copy of the return; Forms 1099-R, W-2, and W-2G; and a copy of the original IRS e-file Signature Authorization form.
Automatically generating signature date and taxpayer(s) PIN
If the taxpayer agrees, it's acceptable for an ERO and/or application to generate or assign a taxpayer(s) PIN. The taxpayer consents to the ERO's choice by completing and signing the Form 8879, IRS e-file Signature Authorization, containing the intended taxpayer PIN. The taxpayer PIN can be systematically generated or manually assigned to the electronic return and/or the signature authorization form. However, the ERO must receive the signature authorization signed by the taxpayer(s) before they transmit the electronic file to the IRS.
To automatically generate a signature date or taxpayer(s) PIN in the PIN screen, see Auto-generating the signature date and taxpayer(s) PIN for electronic 1040 returns.

Personal Identification Number (PIN) Information

Enter the Preparer Personal Identification Number (PIN), which is a self-selected set of 5 numbers. Enter any 5 digits except for 00000. The actual ERO PIN is an 11-digit number. UltraTax CS uses the 6-digit, IRS-assigned EFIN, and the 5-digit self-selected PIN entered in the PIN screen to determine the ERO PIN. A custom fieldview is available for this field.
Enter the signature date. This is the date that the return is electronically signed. This field is mandatory.
Enter the spouse's signature date if the spouse electronically signed the return with a 5-digit PIN on a date different from when the taxpayer signed the return.
Enter the ERO's signature date if the ERO electronically signed the return with a 5-digit PIN on a date different from when the taxpayer signed the return.
Enter the appropriate indicator to designate who entered the taxpayer and/or spouse PINs. A fieldview is available in which to enter the proper data.
If
2
,
3
, or
4
 is entered in this field when the taxpayer and/or spouse gives the ERO authorization to enter their self-selected PIN, UltraTax CS prints the preparer name on the IRS e-file Signature Authorization form to designate who entered the taxpayer and/or spouse PINs. Leaving the field blank defaults to code
1 Taxpayer(s) entered PIN(s)
.
Enter
1
 (Paper Signed and Returned) in this field when Form 8879, IRS e-file Signature Authorization, requires a written signature from the taxpayer(s), and a signed Form 8879 has been returned to your office. This is an optional tracking tool for Form 8879 management and works bi-directionally with the Signature Document column in
Utilities
,
Electronic Filing Status
. The text "Signed. Retain for your records" appears on the
Your signature
 line of Form 8879.
Form 8879 won't print unless the
Always print Form 8879 (etc.), regardless of signature status
 field is marked under
Setup
,
Office Configuration
,
Print Options
.
Enter the taxpayer's self-selected Personal Identification Number. Select any 5 digits except 00000. A custom fieldview is available for this field.
Enter the 5-digit PIN signature from the prior-year return that was electronically filed and accepted. This PIN is proforma'd unless the prior-year return is from data that was converted from another tax application vendor.
Enter the AGI from the original (not amended return) prior-year Form 1040 in this field. This amount is proforma'd unless there's an amended return included in the prior-year file, or the prior-year return is from data that was converted from another tax application vendor.
Enter the spouse's self-selected Personal Identification Number. Choose any 5 digits except 00000. A custom fieldview is available for this field.
Enter the 5-digit PIN signature from the prior-year return that was electronically filed and accepted. This PIN is proforma'd unless the prior-year return is from data that was converted from another tax application vendor.
Enter the spouse's AGI from the original (not amended return) prior-year Form 1040 in this field. This amount is proforma'd from a prior-year joint return unless there's an amended return included in the prior year's file, or the prior year's return is from data that was converted from another tax application vendor.
Enter the spouse signature statement in the statement attached to this field. Enter a spouse signature statement for returns with a married filing jointly filing status to explain why the taxpayer is signing the return for the spouse when the spouse can't sign the return due to injury, disease, or the spouse is in a combat zone (as indicated in the
Special processing
 field in the 1040 screen).
If the spouse can't sign the return for other reasons, don't enter a spouse signature statement in this field; instead, attach Form 2848, or other power of attorney that specifically empowers the taxpayer to sign the return as an agent for the spouse, to Form 8453. Designate the attachment by doing one of the following:
  • In the PIN screen, enter the name of the power of attorney in the
    Name of power of attorney
     field. In the ELF screen, enter
    4 Yes (acceptable substitute)
     in the
    Form 2848 (or other POA)
     field.
  • In the POA screen, enter
    1
     (Form 2848) in the
    Power of Attorney/Tax Information Authorization
     field to have UltraTax CS generate Form 2848, and enter the name of the power of attorney in the
    Representative name
     field. In the ELF screen, enter
    1
     (Yes in ERO's possession) or
    3
     (Yes in taxpayer's possession) in the
    Form 2848 (or other POA)
     field.
See IRS Publication 17 for more information.
Enter the name of the power of attorney when attaching a power of attorney that specifically empowers an agent to sign the electronically filed return. Attach Form 2848, or other power of attorney, to Form 8453 and designate the attachment by entering
1
 (Yes) in the
Form 2848 (or other POA)
 field in the 8453 screen.
If the parent, guardian, legally responsible person, power of attorney, or Electronic Return Originator (ERO) is signing this return for a minor child, select the relationship from the fieldview.
Enter the name of the parent, guardian, legally responsible person, power of attorney, or Electronic Return Originator (ERO) signing this return for a minor child, if applicable.
Taxpayers under the age of 16 must have filed a tax return in any prior year in order to qualify to use the Self-Select PIN. Also, spouses under the age of 16 must have filed a tax return in the preceding tax year in order to qualify to use the Self-Select PIN.

Form 4868/2350 Extension PIN Information

Enter the signature date. This is the date that the extension is electronically signed. This field is mandatory. Also, review the table in the the PIN screen overview for information on other fields that must be completed for electronic extensions.
Enter the spouse's signature date if the spouse electronically signed the return with a 5-digit PIN on a date different from when the taxpayer signed the return.
Enter the ERO's signature date if the ERO electronically signed the return with a 5-digit PIN on a date different from when the taxpayer signed the return.
Enter the appropriate indicator to designate who entered the taxpayer and/or spouse PINs. A fieldview is available in which to enter the proper data.
If
2
,
3
, or
4
 is entered in this field when the taxpayer and/or spouse gives the ERO authorization to enter their self-selected PIN, UltraTax CS prints the preparer name on the IRS e-file Signature Authorization form to designate who entered the taxpayer and/or spouse PINs. Leaving the field blank defaults to code
1 Taxpayer(s) entered PIN(s)
.
Enter
1
 (Paper Signed and Returned) in this field when Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, requires a written signature from the taxpayer(s), and a signed Form 8878 has been returned to your office. This is an optional tracking tool for Form 8878 management and works bi-directionally with the Signature Document column in
Utilities
,
Electronic Filing Status
.
When this field is marked, the text
Signed. Retain for your records.
 appears on the
Your signature
 line of Form 8878, and Form 8878 won't print unless the
Always print Form 8879 (etc.), regardless of signature status
 field is marked under
Setup
,
Office Configuration
,
Print Options
.
Enter the taxpayer's self-selected Personal Identification Number. Only enter information in this field if filing Form 2350, or Form 4868 electronically, and you're electing to use the electronic funds withdrawal (direct debit) option to pay a balance due with the extension. A custom fieldview is available for this field. Also, review the table in the PIN screen overview for information on other fields that must be completed for electronic extensions. The Practitioner PIN program is available for Form 4868 electronic extensions with electronic funds withdrawal.
Enter the spouse's self-selected Personal Identification Number in this field, if applicable. You only need to complete this field if filing Form 2350, or Form 4868 electronically, and you are electing to use the electronic funds withdrawal (direct debit) option to pay a balance due with the extension. A custom fieldview is available for this field. Also, review the table in the PIN screen overview for information on other fields that must be completed for electronic extensions. The Practitioner PIN program is available for Form 4868 electronic extensions with electronic funds withdrawal.
Preparers who are attorneys, CPAs, or enrolled agents may sign Form 2350 without having a power of attorney. The explanation entered in this field will be included in the electronic file replacing the taxpayer / spouse PIN and should only be accompanied by the
ERO PIN
 and
Extension signature date
 fields.

Other Personal Identification Number (PIN) Options

If you chose to use the
Automatically generate taxpayer(s) PIN
 option for all qualifying electronically filed clients by marking the checkbox on the ERO window (in
Setup
,
Office Configuration
,
E-Filing
,
ERO
 ), you may elect to suppress the automatic PIN generation on a client-by-client basis. Marking this checkbox suppresses UltraTax CS-generated PIN for this client. It's only necessary to use this field if you chose to use the automatic PIN generation globally, but want to enter the PIN data for this particular client.
Enter
X
 in this field to designate that you intend to use the PIN to electronically sign the return, and you want to print the return with the Form 8879, IRS e-file Signature Authorization form and the PIN information in the filing instructions without completing all of the required PIN fields. UltraTax CS will create the electronic file with the PIN information included, so if the PIN fields aren't subsequently completed prior to the creation of the electronic file, appropriate business rules will be generated. The PIN data will only be included in the electronic file if you either mark this field or complete all of the required PIN data entry. It's important to review and address the diagnostics prior to creation of the electronic file.
If you chose to use the Practitioner PIN for all qualifying electronically filed clients by marking the checkbox on the ERO window (in
Setup
,
Office Configuration
,
E-Filing
,
ERO
), you may elect to use the Self-Select PIN on a client-by-client basis. Marking this checkbox designates usage of the Self-Select PIN in lieu of the Practitioner PIN, designating that the fields for prior-year PIN or prior-year AGI, and date(s) of birth, in the 1040 screen must be entered. It's only necessary to use this field if you chose to use the Practitioner PIN globally, but want to use the Self-Select PIN for this particular client, thereby not taking responsibility for the verification of the client's identity.
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