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Abstract
The IRS requires all taxpayers who file their tax returns electronically to use electronic signatures. To electronically sign a return, taxpayers must create a personal identification number (PIN). Taxpayers who are preparing their own returns using software must use the self-select PIN method, which allows taxpayers to select five numbers (except all zeros) to enter as their electronic PIN signature. Taxpayers who use a volunteer or paid tax preparer may use either the practitioner PIN method or the self-select PIN method. If taxpayers are using the self-select PIN method and they cannot remember their 2009 adjusted gross income or their 2009 PIN, the IRS will issue a temporary Electronic Filing PIN. If a taxpayer's spouse is serving in a combat zone and the taxpayer does not have power of attorney, the taxpayer can still create a self-select PIN for a spouse and e-file the return.