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 electronica
