Self-Select PIN Requirements
The electronic signature method allows taxpayers to use a Personal Identification Number (PIN) to sign their individual income tax return. The taxpayer selects five numbers (except all zeros) to enter as their electronic PIN signature.
The taxpayer has the option to choose between two "shared secrets" for authentication. The Self-Select PIN signature method requires taxpayers to provide their prior year Adjusted Gross Income (AGI) or the prior year PIN used to electronically sign their previous tax return. If a taxpayer enters both the prior year AGI and prior year PIN for authentication, they both must match the IRS file. So if you are unsure of one of these 2 pieces of information, please only include the one you are positive of to avoid rejection by the IRS.
If the return rejects with error information code IND-031, this means one of these 2 items is not correct for the Primary taxpayer.
If you receive error code IND-032, this means that the information provided for the spouse on the return is incorrect.
To match the IRS record, you provide the PIN you electronically signed with in the previous year OR leave it blank and provide the AGI (adjusted Gross Income) from your previous year efiled tax return. *If you enter one of those pieces of identifying information incorrectly, your return will be sent back for non matching information and you will have to remove or correct the return to file.
Professional tax preparers can use the Practitioner PIN method instead of the Self-Select PIN method.