PINs used in federal returns
ERO/Practitioner PIN: This PIN is entered on the Main Info sheet of SureFire. When you use the PINs, you do not have to mail in the 8453 forms. The practitioner enters a PIN for the taxpayer and/or spouse. There is a check box under the taxpayer and spouse PIN for the tax preparer to indicate they were given permission to enter these PINs. Otherwise, the tax preparer actually turns around the keyboard and lets the taxpayer and spouse enter their own numbers. If the taxpayer and spouse enter their own PINs, there is no PIN form to print out and sign-- it is truly paperless. If the preparer enters the numbers into the computer, then the PIN form must be printed and signed by all parties, and retained on file per IRS rules.
Third Party Designee PIN: This PIN is also entered on the Main Info sheet of SureFire. The taxpayer is authorizing the preparer to talk to the IRS about their return. For the designee, you should enter the word "preparer"" rather than your actual name in that box. This PIN expires when the return is processed
Tags: federal,form