Form 1040 Instructions - 2015 Page 76
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105 have someone prepare your return, you
create a PIN and enter these PINs as
time phone number. You must correctly
are still responsible for the correctness
your electronic signatures.
enter all six numbers of your IP PIN. If
of the return. If your return is signed by
you didn't receive an IP PIN, leave these
A PIN is any combination of five dig-
a representative for you, you must have
spaces blank.
its you choose except five zeros. If you
a power of attorney attached that specifi-
use a PIN, there is nothing to sign and
New IP PINs are issued every
cally authorizes the representative to
nothing to mail—not even your Forms
!
year. Enter the latest IP PIN
sign your return. To do this, you can use
W-2.
you received. IP PINs for 2015
CAUTION
Form 2848. If you are filing a joint re-
To verify your identity, you will be
tax returns generally were sent in De-
turn as a surviving spouse, see Death of
prompted to enter your adjusted gross
cember 2015.
a Taxpayer, later.
income (AGI) from your originally filed
Court-Appointed
2014 federal income tax return, if appli-
If you are filing a joint return and
Conservator, Guardian, or
cable. Do not use your AGI from an
both taxpayers receive an IP PIN, only
amended return (Form 1040X) or a math
the taxpayer whose social security num-
Other Fiduciary
error correction made by IRS. AGI is the
ber (SSN) appears first on the tax return
If you are a court-appointed conservator,
amount shown on your 2014 Form 1040,
should enter his or her IP PIN. However,
guardian, or other fiduciary for a men-
line 38; Form 1040A, line 22; or Form
if you are filing electronically, both tax-
tally or physically incompetent individu-
1040EZ, line 4. If you do not have your
payers must enter their IP PINs.
al who has to file Form 1040, sign your
2014 income tax return, call the IRS at
If you need more information, go to
name for the individual and file Form
1-800-908-9946 to get a free transcript
56.
of your return or visit
Your-CP01A-Notice. If you received an
Individuals/Get-Transcript. (If you filed
Child's Return
IP
PIN
but
misplaced
it,
call
electronically last year, you may use
If your child can't sign his or her return,
1-800-908-4490.
your prior year PIN to verify your iden-
either parent can sign the child's name in
tity instead of your prior year AGI. The
the space provided. Then, enter “By
prior year PIN is the five digit PIN you
Paid Preparer Must
(your signature), parent for minor
used to electronically sign your 2014 re-
child.”
turn.) You will also be prompted to enter
Sign Your Return
your date of birth (DOB).
Daytime Phone Number
You can't use the Self-Select
Providing your daytime phone number
Generally, anyone you pay to prepare
!
PIN method if you are a
may help speed the processing of your
your return must sign it and include their
first-time filer under age 16 at
return. We may have questions about
CAUTION
Preparer Tax Identification Number
the end of 2015.
items on your return, such as the earned
(PTIN) in the space provided. The pre-
income credit or the credit for child and
parer must give you a copy of the return
If you can't locate your prior
dependent care expenses. If you answer
for your records. Someone who prepares
year AGI or prior year PIN,
TIP
our questions over the phone, we may be
your return but doesn't charge you
use the Electronic Filing PIN
able to continue processing your return
should not sign your return.
Request. This can be found at IRS.gov.
without mailing you a letter. If you are
Click on
Request an Electronic Filing
filing a joint return, you can enter either
PIN. Or you can call 1-866-704-7388.
Assemble Your
your or your spouse's daytime phone
number.
Return
Practitioner PIN. The Practitioner PIN
method allows you to authorize your tax
practitioner to enter or generate your
Electronic Return
Assemble any schedules and forms be-
PIN. The practitioner can provide you
hind Form 1040 in order of the “Attach-
Signatures!
with details.
ment Sequence No.” shown in the upper
Form 8453. You must send in a paper
To file your return electronically, you
right corner of the schedule or form. If
Form 8453 if you have to attach certain
must sign the return electronically using
you have supporting statements, arrange
forms or other documents that can't be
a personal identification number (PIN).
them in the same order as the schedules
electronically filed. See Form 8453.
If you are filing online using software,
or forms they support and attach them
you must use a Self-Select PIN. If you
last. Do not attach correspondence or
are filing electronically using a tax prac-
other items unless required to do so. At-
Identity Protection
titioner, you can use a Self-Select PIN or
tach Forms W-2 and 2439 to the front of
PIN
a Practitioner PIN.
Form 1040. If you received a Form
W-2c (a corrected Form W-2), attach
SelfSelect PIN. The Self-Select PIN
your original Forms W-2 and any Forms
For 2015, if you received an Identity
method allows you to create your own
W-2c. Attach Forms W-2G and 1099-R
Protection Personal Identification Num-
PIN. If you are married filing jointly,
ber (IP PIN) from the IRS, enter it in the
to the front of Form 1040 if tax was
you and your spouse will each need to
withheld.
IP PIN spaces provided below your day-
-76-
Need more information or forms? Visit IRS.gov.
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