Self-Select PIN Requirements
For Filing Season 2009, the Self-Select PIN will be the only IRS e-file signature method available to taxpayers filing online. The Form 8453-OL U.S. Individual Income Tax Declaration for an IRS Online e-file Return and Form 8453-OL(SP) U.S. Individual Income Tax Declaration for an IRS Online e-file Return (Spanish Version) will be eliminated as signature documents for individual taxpayers that use tax preparation software. This policy change is designed to promote a paperless and secure method of signing individual returns electronically.
The electronic signature method allows taxpayers to use a Personal Identification Number (PIN) to sign their individual income tax return. The taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature.
The taxpayer has the option to choose between two “shared secrets” for authentication. The Self-Select PIN signature method requires taxpayers to provide their prior year Adjusted Gross Income (AGI) or the prior year PIN used to electronically sign their 2007 return. If a taxpayer enters both the prior year AGI and prior year PIN for authentication, only one shared secret must match IRS records.
Who is eligible to electronically sign using the Self-Select PIN signature method?
Who is not eligible to electronically sign using the Self-Select PIN signature method?
The Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, will now be used to submit all required attachments for both online and practitioner prepared individual income tax returns.
Tax Software Industry - Partnership
In an effort to enhance and strengthen IRS e-file, the software developer industry can play a key role communicating this procedural change to their customers. Incorporating key messages and instructions in the tax preparation software about the Self-Select PIN signature method early in the return preparation process can reduce errors.
Suggested communications:
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Shared secrets requirement for the electronic signature on tax software product packaging.
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Personal Identification Number self selection requirements for the electronic signature.
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IRS customer assistance channels to obtain shared secrets on software company’s website and tax preparation software.
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Value of prior year tax return availability to access prior year PIN or prior year AGI to electronically sign the individual income tax return.
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Benefits of tax software carrying over prior year tax data.
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Benefits of paperless electronic filing through the Self-Select PIN electronic signature method.
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Remind taxpayers to save and safeguard the taxpayer’s shared secrets.
Tax Software Industry Concerns
The software industry requested an IRS communication channel to ask questions and address concerns related to this policy change.
The Electronic Tax Administration created a special electronic mailbox, esignature, to collect and address concerns the software industry or other interested parties may have concerning this action.
The software industry stated a concern on the taxpayer’s ability to obtain their prior year Adjusted Gross Income or prior year Personal Identification Number through the IRS toll free help line.
IRS toll free help line has allocated additional staffing resources to assist in the projected increased telephone call volumes. Customer Service Representatives will be available during regular hours of operation to provide taxpayers with their prior year original AGI amount or prior year PIN over the phone or to request a free transcript. Taxpayers must provide personal information, such as their name, Social Security Number and current address to receive their shared secrets or request a transcript.
For more information on the Self-Select PIN signature method, visit the IRS Web site at irs.gov and type in keyword: PIN, or refer to IRS Publication 1346, Electronic Return File Specifications and Record Layouts for Individual Income Tax Returns (Tax Year 2008).
NOTE: This page provides information updates to the software developer industry and other interested parties as the Internal Revenue Service implements this new policy. This page will be updated on a regular basis.
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