Using the IRS e-file signature authorization for 1040 electronic filing

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MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to access the electronic filing transmission feature in CS Connect.

Thomson Reuters is committed to proactively evolving our security features to help you protect your firm and your clients' data. For more information about multi-factor authentication, see Multi-factor authentication overview.

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 must originate the electronic submission of a return within three calendar days after the return is signed by an authorized tax return signer of the entity type, corporation, partnership, or exempt organization; the ERO; or the paid preparer. As soon as Form 8879 is signed, the ERO has all information necessary for origination; thus, the IRS requires the date the Form 8879 is signed to be within three calendar days of the return being transmitted to the IRS. The IRS does not allow EROs to stockpile returns. Per Publications 1345 and 4163, EROs must ensure that stockpiling of returns does not occur at their offices.

ERO enters PINs or UltraTax CS generates PINs

When the ERO enters the taxpayer / spouse PINs or the PINS are automatically generated by UltraTax CS, the IRS-required steps for practitioners are as follows.

  1. The ERO completes the tax return.
  2. If you use the Self-Select PIN option, the ERO enters the taxpayer / spouse date of birth in Screen 1040 and the prior-year AGI or prior-year PIN in Screen PIN. This data is not required for the Practitioner PIN signature method.
  3. The taxpayer / spouse verifies the return information. The taxpayer / spouse can verify return information by viewing the information on the computer screen (Revenue Procedure 98-50, Section 7(4)).
  4. The ERO enters the ERO (self-selected) five-digit PIN in Screen PIN. UltraTax CS uses the ERO's Electronic Filing Identification Number (EFIN) as the first six digits of the 11-digit PIN.

    Note: PINs may consist of any five-digit combination other than all zeroes (00000).

  5. The ERO completes the Signature date field.
  6. If you use the option to have UltraTax CS automatically generate the taxpayer / spouse PIN, the taxpayer / spouse PIN and the PIN authorization indicator should be updated. Otherwise, enter the taxpayer / spouse PIN and the appropriate PIN authorization indicator.

    Note: PINs may consist of any five-digit combination other than all zeroes (00000).

  7. The ERO prints Form 8879, IRS e-file Signature Authorization, and the Practitioner or Self-Select PIN Consent to Disclosure form.
  8. Form 8879, IRS e-file Signature Authorization, must be signed by the taxpayer / spouse.
  9. The preparer provides the taxpayer / spouse with a signed copy of the return; Form 8879, IRS e-file Signature Authorization; and original Forms 1099-R, W-2, and W-2G.
  10. The ERO retains a copy of the return; a copy of the original Form 8879, IRS e-file Signature Authorization; and two copies each of Forms 1099-R, W-2, and W-2G. The ERO submits Form 8879, IRS e-file Signature Authorization, only if instructed to do so by the IRS.

Taxpayer or spouse enters PINs

When the taxpayer and/or spouse enter their PINs, the IRS-required steps for practitioners are as follows.

  1. The ERO completes the tax return.
  2. If using the Self-Select PIN option, the ERO enters the taxpayer / spouse date of birth in Screen 1040 and the prior-year AGI or prior-year PIN in Screen PIN. This data is not required for the Practitioner PIN signature method.
  3. The taxpayer / spouse verifies the return information. The taxpayer / spouse can verify return information by viewing the information on the computer screen (Revenue Procedure 98-50, Section 7(4)).
  4. The ERO enters the ERO (self-selected) five-digit PIN in Screen PIN. UltraTax CS uses the ERO's Electronic Filing Identification Number (EFIN) as the first six digits of the 11-digit PIN.

    Note: PINs can consist of any five-digit combination other than all zeroes (00000).

  5. The ERO completes the Signature date field.

    Note: Spouse signature date, if different and ERO signature date, if different fields are also available.

  6. The taxpayer and/or spouse enter their five-digit PINs in Screen PIN.

    Note: PINs may consist of any five-digit combination other than all zeroes (00000).

  7. The ERO enters the appropriate PIN authorization indicator, if necessary. UltraTax CS defaults to indicating that the taxpayer / spouse entered the PIN.
  8. If using the Practitioner PIN, the ERO prints Form 8879, IRS e-file Signature Authorization. When using the Self-Select PIN, Form 8879 is not required when the taxpayer and/or spouse enter their PIN.
  9. The ERO prints the Practitioner or Self-Select PIN Consent to Disclosure form.
  10. The preparer provides the taxpayer / spouse with a signed copy of the return; Form 8879, IRS e-file Signature Authorization, if applicable; and original Forms 1099-R, W-2, and W-2G.
  11. The ERO retains a copy of the return; a copy of the original IRS e-file Signature Authorization; and two copies each of Forms 1099-R, W-2, and W-2G. The ERO submits Form 8879, IRS e-file Signature Authorization, only if instructed to do so by the IRS.

Notes

  • If you are filing Form 4868 and are using the EFW option or filing Form 2350, you must enter the following information in Screen PIN. If you do not complete the required fields, UltraTax CS generates a diagnostic message and does not create the electronic extension file.

    • Preparer PIN
    • Taxpayer and, if applicable, Spouse PINs
    • Prior-year adjusted gross income from the original return (not the amended return)
  • The Practitioner PIN option is not available for Form 2350 electronic extensions.

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