1040-US ELF: Entering prior year PIN and prior year AGI for first-time filers (FAQ)

Alerts and notices

Question

How do I complete the prior year PIN and prior year AGI when electronically filing Form 1040 for first-time filers?

Answer

To electronically file Form 1040 for first-time filers, use either the Self-Select PIN method or the Practitioner PIN method.

  • Self-Select PIN method: Per the IRS website, taxpayers age 16 and older can enter zero for the prior year AGI to electronically file Form 1040. Taxpayers under age 16 cannot use the Self-Select PIN method and must use the Practitioner PIN method in order to electronically file Form 1040.
  • Practitioner PIN method: To activate the Practitioner PIN method, go to Setup > Office Configuration > E-Filing tab > ERO button and mark the checkbox for Practitioner PIN Program filer. When this option is marked, you can leave the prior year AGI and prior year PIN blank on Screen PIN and electronically file Form 1040. This option can also work for taxpayers who do not have their prior year PIN and prior year AGI information. 

Related topics

Personal Identification Number (PIN) Program for 1040 electronic filing

1040-US ELF: Electronic Filing FAQs