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

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MFA required for electronic filing

Effective May 3rd, the 2017 version of UltraTax CS requires multi-factor authentication (MFA) to transmit e-files from CS Connect. Find out more.

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 five-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 two 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" are not required with submission of the PIN information. You can elect to use the Practitioner PIN for all clients. Choose Setup > Office Configuration > E-Filing tab and click the ERO button. 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 Screen PIN, you need the following data.

Note: The IRS will reject any return that contains missing or incorrect PIN information.

If any of the qualifying conditions for the PIN are not met, the application produces a program diagnostic stating "Does not qualify for PIN for the following reasons" and subsequently lists the disqualifying conditions. The application 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 wish 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. Choose Setup > 1040 Individual and click the Tax Return button in the Collation group box. Click the Client tab and select PIN Forms from the list. Then, select the Always if data option in the Print Conditions group box. Click OK when done. The Form 8879 will now print with the Clients copy of the return any time there is data entered in Screen PIN.

See also

Fields to complete

Depending on the form and whether you are electing to use the electronic funds withdrawal (direct debit) option, you only need to complete certain fields in Screen PIN. Use the following table to determine which fields you need to complete.

Note:Diagnostics generate when you have not completed all of the required fields for the PINs. Also be aware that the electronically filed Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, does not require any PIN data entry unless it is being submitted with an Electronic Funds Withdrawal.

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.

Note: To indicate participation in the Practitioner PIN Program, choose Setup > Office Configuration > E-Filing > ERO and mark the Practitioner PIN Program filer checkbox.

** 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 Screen PIN. 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 is 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 does not match, but all other PIN requirements are met, the return will not 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 does not match the IRS master file.

Note: If the date of birth is incorrect, you should advise your client(s) to contact the Social Security Administration (SSA) to have their records verified and corrected as necessary.

IRS e-file Signature Authorization form

When using Screen PIN, 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 five-digit PIN in the ERO PIN field.
  5. Taxpayer (and spouse, if applicable) enters five-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 do not enter the five-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.

Notes

  • ERO submits IRS e-file Signature Authorization form only when requested to do so by the IRS.
  • If paper attachments to Form 8453 are specified in Screen 8453, Form 8453 will also print with the return, though Form 8453 is not a signature document and the PIN signature must still be entered.

Automatically generating signature date and taxpayer(s) PIN

If the taxpayer agrees, it is 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 Screen PIN, 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 five numbers. Enter any five digits except for 00000. The actual ERO PIN is an 11-digit number. The application uses the six-digit, IRS-assigned EFIN, and the five-digit self-selected PIN entered in Screen PIN to determine the ERO PIN. A custom fieldview is available for this field.

Notes

  • If you marked the Automatically generate signature date checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Signature date field will be automatically generated based on the current system date of your computer when data is entered in this field. If you have also marked the Automatically generate taxpayer(s) PIN checkbox in ERO dialog, an entry in the Taxpayer PIN and, if applicable, Spouse PIN fields will also be automatically generated.
  • This field is updated when an ERO PIN is entered in the File > Print Returns dialog in the ERO PIN for Form 8879 field to the right of the Create electronic file checkbox.
  • This field must be completed to file New York returns electronically.
  • Proforma: Because the PIN is the equivalent of an electronic "signature," it is NOT proforma'd from year to year. This is in accordance with the IRS procedural steps that practitioners who participate in the PIN programs must follow. IRS procedural steps are covered in the Screen PIN overview.

Enter the signature date. This is the date that the return is electronically signed. This field is mandatory.

Notes

  • This field is updated when a signature date is entered in the File > Print Returns dialog in the Signature date for Form 8879 field to the right of the Create electronic file checkbox.
  • If you marked the Automatically generate signature date checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Taxpayer PIN and, if applicable, Spouse PIN fields will also be automatically generated when data is entered in this field.

Note: If you marked the Automatically generate signature date checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Taxpayer PIN and, if applicable, Spouse PIN fields will also be automatically generated when data is entered in this field.

Enter the spouse's signature date if the spouse electronically signed the return with a five-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 five-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, The application 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).

Note: The IRS does not require Form 8879 (or Form 8878) when the taxpayer(s) enter their Self-Select PIN(s). If the PIN authorization indicator indicates the Electronic Return Originator (ERO) entered the PIN(s) on behalf of the taxpayer(s), Form 8879 (or Form 8878) will print. This does not apply to the Practitioner PIN, which always requires Form 8879 (or Form 8878) to print.

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, and Form 8879 will not print unless the Always print Form 8879 (etc.), regardless of signature status field is marked under Setup > Office Configuration > Print Options.

Notes

  • Form 8879 does not require a written signature when the electronic file is signed using a Self Select PIN (not the Practitioner PIN method), and when the PIN authorization indicator field on Screen PIN is 1 or blank (Taxpayer(s) entered PIN).
  • This field automatically updates when the eSignature is retrieved.

Enter the taxpayer's self-selected Personal Identification Number. Choose any five digits except 00000. A custom fieldview is available for this field.

Notes

  • The taxpayer may personally enter the PIN. If the ERO receives permission to enter the PIN for the taxpayer, the taxpayer must sign the Form 8879, IRS e-file Signature Authorization, which is retained by the Electronic Return Originator (ERO).
  • If you marked the Automatically generate taxpayer(s) PIN checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), this PIN will be automatically generated when a signature date is entered or automatically generated in the Signature date field.
  • If you marked the Automatically generate signature date checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Signature date field will be automatically generated based on the current system date of your computer when data is entered in this field.
  • Proforma: Because the PIN is the equivalent of an electronic "signature," it is NOT proforma'd from year to year as the current-year PIN signature. This is in accordance with the IRS procedural steps that practitioners who participate in the PIN programs must follow. IRS procedural steps are covered in the Screen PIN overview.

Enter the five-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.

Note: This data is not required when using the Practitioner PIN Program.

Enter the AGI from the original (not amended return) prior-year Form 1040 in this field. This amount is proforma'd unless there is 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.

Note: This data is not required when using the Practitioner PIN Program.

Enter the spouse's self-selected Personal Identification Number. Choose any five digits except 00000. A custom fieldview is available for this field.

Notes

  • The spouse may personally enter the PIN. If the ERO receives permission to enter the PIN for the spouse, the spouse must sign the Form 8879, IRS e-file Signature Authorization, which is retained by the Electronic Return Originator (ERO).
  • If you marked the Automatically generate taxpayer(s) PIN checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), the PIN will be automatically generated when a signature date is entered or automatically generated in the Signature date field.
  • If you marked the Automatically generate signature date checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Signature date field will also be automatically generated based on the current system date of your computer when data is entered in this field.
  • Proforma: Because the PIN is the equivalent of an electronic "signature," it is NOT proforma'd from year to year as the current-year PIN signature. This is in accordance with the IRS procedural steps that practitioners who participate in the PIN programs must follow. IRS procedural steps are covered in the Screen PIN overview.

Enter the five-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.

Note: This data is not required when using the Practitioner PIN Program.

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 is 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.

Notes

  • This data is not required when using the Practitioner PIN program.
  • If the client filed a separate return last year, enter the separate AGI in this field. If a joint return with the same taxpayer was filed, enter the joint AGI in this field. It should match the taxpayer's AGI.

Enter the spouse signature statement in the statement dialog 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 cannot sign the return due to injury, disease, or the spouse is in a combat zone (as indicated in the Special processing field in Screen 1040).

If the spouse cannot sign the return for other reasons, do not 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 Screen PIN, enter the name of the power of attorney in the Name of power of attorney field. In Screen ELF, enter 4 Yes (acceptable substitute) in the Form 2848 (or other POA) field.
  • In Screen POA, 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 Screen ELF, 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 Screen 8453.

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.

Note: If you are using the Practitioner PIN Program, this field may be ignored because these rules only apply to the Self-Select PIN Program.

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 Screen PIN overview for information on other fields that must be completed for electronic extensions.

Note: If you marked the Automatically generate taxpayer(s) PIN checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Taxpayer PIN - Form 4868 electronic funds withdrawal and, if applicable, Spouse PIN - Form 4868 electronic funds withdrawal fields will also be automatically generated when data is entered in this field.

Enter the spouse's signature date if the spouse electronically signed the return with a five-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 five-digit PIN on a date different from when the taxpayer signed the return.

Note: If you previously entered a date in the Signature date field and the taxpayer is signing on a different date, you can move the entry in the Signature date field to this ERO signature date, if different field.

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, The application 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).

Note: The IRS does not require Form 8879 (or Form 8878) when the taxpayer(s) enter their Self-Select PIN(s). If the PIN authorization indicator indicates the Electronic Return Originator (ERO) entered the PIN(s) on behalf of the taxpayer(s), Form 8879 (or Form 8878) will print. This does not apply to the Practitioner PIN, which always requires Form 8879 (or Form 8878) to print.

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 will not print unless the Always print Form 8879 (etc.), regardless of signature status field is marked under Setup > Office Configuration > Print Options.

Note: Form 8878 does not require a written signature when the electronic file is signed using a Self Select PIN (not the Practitioner PIN method), and when the PIN authorization indicator field on Screen PIN is 1 or blank (Taxpayer(s) entered PIN).

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 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 Screen PIN 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.

Notes

  • The taxpayer may personally enter the PIN. If the ERO receives permission to enter the PIN for the taxpayer, the taxpayer must sign the Form 8878, IRS e-file Signature Authorization for Application for Extension of Time To File form, which is retained by the Electronic Return Originator (ERO).
  • If you marked the Automatically generate taxpayer(s) PIN checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), the PIN will be automatically generated when a signature date is entered in the Signature date field in the Form 4868/2350 Extension PIN Information section.
  • If you marked the Automatically generate signature date checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Signature date field in the Form 4868/2350 Extension PIN Information section will be automatically generated based on the current system date of your computer when data is entered in this field.
  • Proforma: Because the PIN is the equivalent of an electronic "signature," it is NOT proforma'd from year to year. This is in accordance with the IRS procedural steps that practitioners who participate in the PIN programs must follow. IRS procedural steps are covered in the Screen PIN overview.

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 Screen PIN 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.

Notes

  • The spouse may personally enter the PIN. If the ERO receives permission to enter the PIN for the taxpayer, the taxpayer must sign the IRS e-file Form 8878, Signature Authorization for Application for Extension of Time To File form, which is retained by the Electronic Return Originator (ERO).
  • If you marked the Automatically generate taxpayer(s) PIN checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), the PIN will be automatically generated when a signature date is entered in the Signature date field in the Form 4868/2350 Extension PIN Information section.
  • If you marked the Automatically generate signature date checkbox in the Setup > Office Configuration > E-Filing tab > ERO dialog (as described in this procedure), an entry in the Signature date field in the Form 4868/2350 Extension PIN Information section will be automatically generated based on the current system date of your computer when data is entered in this field.
  • Proforma: Because the PIN is the equivalent of an electronic "signature," it is NOT proforma'd from year to year. This is in accordance with the IRS procedural steps that practitioners who participate in the PIN programs must follow. IRS procedural steps are covered in the Screen PIN overview.

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 dialog (in Setup > Office Configuration > E-Filing > ERO button), you may elect to suppress the automatic PIN generation on a client-by-client basis. Marking this checkbox suppresses the application-generated PIN for this client. It is 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. The application will create the electronic file with the PIN information included, so if the PIN fields are not 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 is 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 dialog (in Setup > Office Configuration > E-Filing > ERO button), 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 Screen 1040 must be entered. It is 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.

Related topics

Electronic filing guidelines for 1040 Screen PIN

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