Self-Select PIN Method

Most taxpayers are eligible to use the Self-Select PIN Method. The Self-Select PIN Method requires taxpayers to provide their Prior Year Adjusted Gross Income (AGI) amount or Prior Year PIN for use by the IRS to authenticate the taxpayers. For Filing Season 2010, the Internal Revenue Service will implement a new web-based application called, “ Electronic Filing PIN Help”. This application will provide taxpayers with a PIN to be used when they cannot locate their Prior Year AGI or Prior Year PIN.

Here is some general information for anyone using the Self-Select PIN Method.

The following taxpayers are eligible to use the Self-Select PIN method:

• Taxpayers who are eligible to file Form 1040, 1040A, 1040EZ and 1040-SS (PR) for Tax Year 2009.
• Taxpayers who did not file for Tax Year 2008, but have filed previously.
• Taxpayers who are age 16 or older on or before December 31, 2009, who have never filed a tax return.
• Primary Taxpayers under age 16 who have filed previously.
• Secondary Taxpayers under age 16 who have filed in the immediate prior year.
• Military personnel residing overseas with APO/FPO addresses.
• U.S. Citizens and resident aliens residing in the American Possessions of the Virgin Islands, Puerto Rico, American Samoa, Guam and Northern Marianas, or with foreign country addresses.
• Taxpayers filing Form 4868 (extension of time to file), or Form 2350 (extension for certain U.S. citizens living abroad).
• Those who are filing on behalf of deceased taxpayers.
• Taxpayers required to file the following forms, which must be attached to Form 8453, U.S.Individual Income Tax Transmittal for an IRS e-file Return:
  • Appendix A, Statement by Taxpayer Using the Procedures in Rev. Proc. 2009-20 to Determine a Theft Loss Deduction Related to a Fraudulent Investment Arrangement
  • Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes (or acceptable documentation/required donor documentation)
  • Form 2848, Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign the return)
  • Form 3115, Application for Change in Accounting Method
  • Form 3468, Computation of Investment Credit (if Historic Structure Certificate is required) - attach a copy of the first page of NPS Form 10-169a, Historic Preservation Certification Application (Part 2 - Description of Rehabilitation), with an indication that it was received by the Department of the Interior or the State Historic Preservation Officer, together with proof that the building is a certified historic structure (or that such status has been requested)  
  • Form 4136, Credit for Federal Tax Paid on Fuels (if certificate and/or reseller statement is required) - attach the Certificate for Biodiesel and, if applicable, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
  • Form 5713, International Boycott Report 
  • Form 8283, Non-Cash Charitable Contributions, Section A (if any statement or qualified appraisal is required) or Section B, Donated Property, and any related attachments (including any qualified appraisal or partnership Form 8283)
  • Form 8332, Release of Claim to Exemption for Child of Divorced or Separated Parents (or certain pages from a post-1984 decree or agreement, see instructions) 
  • Form 8858, Information Return of U.S. Persons with Respect to Foreign Disregarded Entities
  • Form 8864, Biodiesel and Renewable Diesel Fuels Credit - attach the certificate for Biodiesel and, Statement of Biodiesel Reseller or a certificate from the provider identifying the product as renewable diesel and, if applicable, a statement from the reseller
  • Form 8885, Health Coverage Tax Credit, and all required attachments
  • Schedule D-1, Continuation Sheet for Schedule D (Form 1040) (or a statement with the same informat1ion), if you elect not to include your transactions on the electronic short-term capital gain (loss) or long-term capital gain (loss) records

The following taxpayers are not eligible to use the Self-Select PIN method:

• Primary Taxpayers under age 16 who have never filed.
• Secondary Taxpayers (spouse) under age 16 who did not file in the immediate prior year.

Frequently Asked Questions

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