1 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Pin Programs Objectives –In this chapter you will learn how to use: How to use the Self-Select PIN Program How to use the Practitioner PIN Program

2 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Pin Programs Two ways to electronically sign tax returns. –Self-Select Pin method –Practitioner Pin method –Both programs eliminate need to sign Form 8453

3 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Self-Select Pin method Requires date of birth and prior year original adjusted gross income Any five numbers, other than all zeros.

4 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Self-Select Pin method Taxpayer enters own PIN –When they choose to mark DO NOT Authorize box below the Taxpayer/Spouse PIN If they choose to mark DO Authorize box then the preparer enters Taxpayer/Spouse PINs No need for Site to retain Form 8879 Self-select is the fully paperless method

5 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Self-Select Pin method If Taxpayer enters their own PIN –No need for the volunteer site to maintain Form 8879 If Preparer enters PIN for taxpayer –Form 8879, IRS e-file Signature Authorization signed before e-filed and kept on file for three years.

6 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Self-Select Pin method Use the following steps: –Enter the ERO PIN in the Self-Select and Practitioner PIN(s) section. The IRS CD is delivered with as the default ERO PIN –Select the form you are e-filing using the PIN –Enter the taxpayer’s Original 2005 AGI and press tab

7 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Self-Select Pin method If married filing joint: Enter 2005 AGI and press Tab. –TaxWise answers Does this tax return qualify to use a PIN? –Mark either the DO or DO NOT Authorize box below the Taxpayer/Spouse PIN This determines whether you or the Taxpayer/Spouse enter their PINs –Enter the current date. Do Not

8 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Practitioner PIN Method Does not require entry of date of birth and prior year original adjusted gross income. Used for preparing and transmitting Forms 1040,1040A, and 1040-EZ. Form 8879, IRS e-file Signature Authorization must be completed and signed including Part III for each return.

9 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Practitioner PIN Use the following steps: –On the Main information Sheet, enter the ERO PIN in the Self – Select and Practitioner PIN(s) section The IRS CD is delivered with as the default ERO PIN. –Select the form you are e-filing using the PIN. TaxWise answers Does this tax return qualify to use a PIN?

10 / 10 Understanding the PIN Programs © 2006, Universal Tax Systems, Inc. All Rights Reserved. Entering Practitioner PIN Information –Mark either the DO or DO NOT Authorize box below the Taxpayer/Spouse PIN This determines whether you or the Taxpayer/Spouse enter their PINs –Enter the Current Date. Do Not