Is a PIN signature required for all electronically filed returns?
Yes, starting with the 2008 filing season a PIN signature (using the Self-Select or Practitioner PIN methods) is required for all e-file returns submitted by tax practitioners. About 90 percent of tax practitioners already use electronic signatures.

How will individual tax returns be signed that are submitted online using a personal computer?
Online filers (those who do not use a tax practitioner) will continue to use Form 8453-OL or the Self-Select PIN method. The change only affects individual e-file returns submitted to IRS by tax practitioners. 

If all e-filed returns are signed with a PIN signature, when is Form 8453 required?
The newly designed Form 8453 will only be used to send supporting documents that are required to be submitted to the IRS.

Can I use the new Form 8453 to submit statements and attachments other than those specified?
No. Only the specified forms or supporting documents listed on Form 8453 can be submitted using the new form.

How is the return signed if my client does not want to enter a PIN?
All e-file individual returns submitted to IRS by tax practitioners must be electronically signed using a PIN. The Practitioner PIN method can be used to obtain the taxpayer’s signature on Form 8879; this authorizes the Electronic Return Originator (ERO) to generate or enter the taxpayer’s PIN on the electronically filed return.   

What signature method is available if I prefer not to retain Form 8879?
A paperless return can be filed if the taxpayer selects and enters his own PIN on the electronically filed return. The taxpayer must input shared secrets (date of birth, prior year PIN and/or adjusted gross income) to use this Self-Select PIN method.

When will the software developers get the information needed to update e-file programs for this change?
As soon as all the necessary information is available IRS will communicate with software developers to ensure that the new electronic signature requirement is incorporated into e-file programs for the 2008 processing year. The newly designed Form 8453 will be available along with all the other forms that have changes for 2008.