When you file electronically, you can sign your return using a Personal Identification Number (PIN). This is a five-digit number (any numeric characters except 00000) that you select yourself as part of the process of filing your return through one of the Free File tax software companies. The software will guide you through the process to set up your PIN.
This self-select PIN method eliminates the requirement to send in Form 8453 -U.S. Individual Income Tax Declaration for an IRS e-file Return, or Form 8453-OL - U.S. Individual Income Tax Declaration for an IRS e-file Online Return. You can use your PIN whether your are filing from your own computer or are having a tax professional prepare your return for you.
There are some taxpayers who are not eligible to use a Self-Select PIN:
Primary taxpayers under age 16 who have never filed a return.
Secondary taxpayers (spouse) under age 16 who did not file in the immediate prior year.
Taxpayers who filed Forms 1040-NR or 1040-SS for the previous tax year.
Taxpayers who are required to file the following forms. These forms would have to be sent in, attached to Form 8453 – U.S. Individual Income Tax Declaration for an IRS e-file Return, or Form 8453-OL – Individual Income Tax Declaration for an IRS e-file Online Return.
Form 3115 – Application for Change in Accounting Method
Form 3468 - Computation of Investment Credit
Form 5713 - International Boycott Report
Form 8283 - Non-Cash Charitable Contributions
Form 8332 - Release of Claim to Exemption for Children of Divorced or Separated Parents
Form 8858 - Information Return of U.S. Persons with Respect to Foreign Disregarded Entities, and
Form 8885 – Health Coverage Tax Credit
If you are not eligible, or choose not to sign electronically, you must complete, sign and send in Form 8453 or Form 8453-OL, whichever applies.