Page 68 - Individual Forms & Instructions Guide

14:28 - 20-Jan-2023
Page 61 of 113 Fileid: … ions/i1040/2022/a/xml/cycle11/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
cordance with the requirements in these ded next to the space for your occupa- filing jointly, your electronic return must
instructions. If you are filing a joint re- tion for your electronic signature to be also include your spouse's PIN, last
turn, your spouse must also sign. If your complete. Failure to include an issued IP name, date of birth, and IP PIN, if appli-
spouse can't sign the return, see Pub. PIN on the electronic return will result cable in order to be considered validly
501. Be sure to date your return and en- in an invalid signature and a rejected re- signed. The practitioner can provide you
ter your occupation(s). If you have turn. If you are filing a joint return and with details.
someone prepare your return, you are both taxpayers were issued an IP PIN, Form 8453. You must send in a paper
still responsible for the correctness of enter both IP PINs in the spaces provi- Form 8453 if you have to attach certain
the return. If your return is signed by a ded. forms or other documents that can't be
representative for you, you must have a Self-Select PIN. The Self-Select PIN electronically filed. See Form 8453.
power of attorney attached that specifi- method allows you to create your own
cally authorizes the representative to PIN. If you are married filing jointly,
sign your return. To do this, you can use you and your spouse will each need to Identity Protection
Form 2848. If you are filing a joint re- create a PIN and enter these PINs as
turn with your spouse who died in 2022, your electronic signatures. PIN
see Death of a Taxpayer, later. A PIN is any combination of five dig-
Court-Appointed its you choose except five zeros. If you TIP All taxpayers are now eligible
for an Identity Protection Per-
Conservator, Guardian, or use a PIN, there is nothing to sign and sonal Identification Number
Other Fiduciary nothing to mail—not even your Forms (IP PIN). For more information, see
W-2.
If you are a court-appointed conservator, Your electronic return is considered a Pub. 5477. To apply for an IP PIN, go to
IRS.gov/IPPIN and use the Get an IP
guardian, or other fiduciary for a men- validly signed return only when it in- PIN tool.
tally or physically incompetent individu- cludes your PIN, last name, date of
al who has to file Form 1040 or birth, IP PIN, if applicable, and your ad- For 2022, if you received an IP PIN
1040-SR, sign your name for the indi- justed gross income (AGI) from your from the IRS, enter it in the IP PIN
vidual and file Form 56. originally filed 2021 federal income tax spaces provided next to the space for
Child's Return return, if applicable. If you're filing your occupation. You must correctly en-
jointly, your electronic return must also ter all six numbers of your IP PIN. If
If your child can't sign their return, ei- include your spouse's PIN, last name, you didn't receive an IP PIN, leave these
ther parent can sign the child's name in date of birth, IP PIN, if applicable, and spaces blank.
the space provided. Then, enter “By AGI, if applicable, in order to be consid-
(your signature), parent for minor ered validly signed. Don’t use your AGI New IP PINs are generated ev-
child.” from an amended return (Form 1040-X) ! ery year. They will generally be
sent out by mid-January 2023.
CAUTION
Requirements for a Paper or a math error correction made by the Use this IP PIN on your 2022 return as
Return IRS. AGI is the amount shown on your well as any prior-year returns you file in
2021 Form 1040 or 1040-SR, line 11. If
You must handwrite your signature on you don’t have your 2021 income tax re- 2023.
your return if you file it on paper. Digi- turn, call the IRS at 800-908-9946 to get
tal, electronic, or typed-font signatures a free transcript of your return or visit If you are filing a joint return and
are not valid signatures for Forms 1040 IRS.gov/Transcript. (If you filed elec- both taxpayers receive an IP PIN, enter
or 1040-SR filed on paper. tronically last year, you, and your both IP PINs in the spaces provided.
Requirements for an spouse if filing jointly, may use your If you need more information, go to
Electronic Return prior year PIN to verify your identity in- IRS.gov/IPPIN. If you received an IP
PIN but misplaced it, call 800-908-4490.
stead of your prior year AGI. The prior
To file your return electronically, you year PIN is the five-digit PIN you used Phone Number and Email
must sign the return electronically using to electronically sign your 2021 return.)
a personal identification number (PIN) You can't use the Self-Select Address
and provide the information described ! PIN method if you are a You have the option of entering your
below. If you are filing online using CAUTION first-time filer under age 16 at phone number and email address in the
software, you must use a Self-Select the end of 2022. spaces provided. There will be no effect
PIN. If you are filing electronically us- on the processing of your return if you
ing a tax practitioner, you can use a Practitioner PIN. The Practitioner PIN choose not to enter this information.
Self-Select PIN or a Practitioner PIN. method allows you to authorize your tax Note that the IRS initiates most contacts
For 2022, if we issued you an identity practitioner to enter or generate your through regular mail delivered by the
protection personal identification num- PIN. Your electronic return is consid- United States Postal Service.
ber (IP PIN) (as described in more detail ered a validly signed return only when it
below), all six digits of your IP PIN includes your PIN, last name, date of You can report a phone scam to the
must appear in the IP PIN spaces provi- birth, and IP PIN, if applicable. If you're Treasury Inspector General for Tax Ad-
ministration at IRS Impersonation Scam

-61- Need more information or forms? Visit IRS.gov.