ADOR Invites Comments as it Relates to the Continued Utilization of Form 8453

January 25, 2010

The ADOR is interested in your comments as it relates to the continued utilization of Form 8453 as opposed to the new method used by the IRS utilizing a Personal Identification Number (PIN) to sign electronic returns. Please send comments to Jeannine Birmingham, jbirmingham@ascpa.org.

Electronic Signatures. For the 2010 Filing Season, all taxpayers who e-file are required to sign their federal individual income tax returns using a Personal Identification Number (PIN). The IRS eliminated Form 8453-OL, U.S. Individual Income Tax Declaration for an IRS e-file Online Return, as a paper signature document for taxpayers using online tax preparation software. Taxpayers will use Form 8453, U.S. Individual Income Tax Transmittal, to transmit required paper forms or certain supporting paper documents. This new requirement makes electronic filing of Forms1040 more secure and paperless.

Taxpayers use the Self-Select PIN method to sign online returns. The Self-Select PIN method is one of two types of electronic signature methods. Both methods allow taxpayers to use a (PIN) to sign the return. Taxpayers can either enter their prior year Self-Select PIN or authorize the Electronic Return Originator (ERO) to enter their PIN for them. If taxpayers authorize the ERO to enter their PINs, they must sign Form 8879, IRS e-file Signature Authorization.