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Electronic Return Origination (con’t)

Signing an Electronic Return

As with an income tax return submitted to the IRS on paper, the taxpayer and paid preparer (if

applicable) must sign an electronic income tax return. Taxpayers must sign corporate income tax

returns electronically. There are currently two methods for electronic signatures.

Self-Select PIN – This method may be completely paperless if the taxpayers enter their own PINs

directly into the electronic return record using key strokes after reviewing the completed return. The

Self-Select PIN (Personal Identification Number) method allows them to electronically sign their e-filed

return by selecting a five-digit PIN as their signature. The five-digit Self-Select PIN can be any five

numbers except all zeros.

Taxpayers may also authorize EROs to enter PINs on their behalf, in which case the taxpayers must

review and sign in a completed signature authorization form after reviewing the return.

Practitioner PIN – When using the Practitioner PIN method, taxpayers must always appropriately sign

a completed signature authorization form. Taxpayers, who use the Practitioner PIN method and enter

their own PINs in the electronic return record using key strokes after reviewing the completed return,

must still appropriately sign the signature authorization form.

Regardless of the method used, taxpayers may enter their own PINs; EROs may select and enter the

taxpayers’ PINs; or the software may generate the taxpayers’ PINs in the return. After reviewing the

e-File return, the taxpayers must agree by signing an e-file signature authorization containing the PIN.

EROs should advise taxpayers to keep a copy of their completed tax return to assist with authentication

in the subsequent years.

e-File Signature Authorization

When taxpayers are unable to enter their PIN directly in the electronic return, taxpayers authorize the

ERO to enter their PINs in the electronic return record by signing the appropriate completed IRS e-file

signature authorization form. The ERO may enter the taxpayers’ PINs in the electronic return record

before the taxpayers sign Form 8879C, but the taxpayers must sign and date the appropriate form

before the ERO e-files the return.

Taxpayers and ERO representative must always complete and sign Form 8879C for the Practitioner

PIN method of electronic signature.

Providing Information to the Taxpayer

The ERO must provide a complete copy of the return to the taxpayer. EROs may provide this copy in

any media, including electronic, that is acceptable to both the taxpayer and the ERO. The copy need

not contain the social security number of the paid preparer. The ERO should advise the taxpayer to

retain a complete copy of the return and any supporting material for three years.

Acknowledgements of Transmitted Return Data

The Virginia Department of Taxation electronically acknowledges the receipt of all transmissions.

Returns in each transmission are either accepted or rejected for specific reasons. The ERO is

responsible for ensuring that each transmission is acknowledged. If an acknowledgement has not been

received within two business days for a transmitted return, then the ERO should contact the Business

e-File Help Desk at bus_efile@tax.virginia.gov.

Handbook for Authorized Tax Preparers & Electronic Return Originators of Virginia Corporate & PTE Tax Returns

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Log For Authorized Tax Preparers & Electronic Return Originators Of Virginia Corporate & Pte Tax Returns - Virginia Department Of Taxation - 2013 Page 10