2018 UltraTax CS
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Form 8879, IRS e-file Signature Authorization, is used to allow the ERO to generate a PIN as the electronic signature for an e-filed individual return. Form 8878, IRS e-file Signature Authorization for Form 4868 or Form 2350, is used to allow the ERO to generate a PIN as the electronic signature for an e-filed individual extension.
The tables below show the reporting requirements for each form based upon how the PIN is generated.
Form 8879 - Individual Returns
| IF the ERO is… | THEN… |
|---|---|
| Using the Practitioner PIN method and is authorized to enter the taxpayer's PIN | Complete Form 8879, Parts I, II, and III. |
| Using the Practitioner PIN method and the taxpayer enters his or her own PIN | Complete Form 8879, Parts I, II, and III. |
| NOT using the Practitioner PIN method and is authorized to enter the taxpayer's PIN | Complete Form 8879, Parts I and II. |
| NOT using the Practitioner PIN method and the taxpayer enters his or her own PIN | Do NOT complete Form 8879. |
Form 8878 - Individual Extensions
| If e-filing… | THEN… |
|---|---|
|
Do NOT complete Form 8878. |
|
Do NOT complete Form 8878. |
|
Complete Form 8878, Parts I, II, and III. |
|
Complete Form 8878, Parts I and II. |
|
Complete Form 8878, Parts I and II only if the taxpayers authorizes the ERO to enter or generate the taxpayer's PIN. |
Related Topic: 1040-US ELF: Practitioner PIN program (FAQ)
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