Which preparer PIN method should I use to sign my client's return?
We recommend you use the Practitioner PIN method to sign your client's return, since fewer returns are rejected using that method.
The Practitioner PIN method doesn't require your client's prior year AGI or PIN. It does require your client to sign Form 8879, IRS e-file Signature Authorization before you e-file the return. We'll provide Form 8879 for you if you choose this method.
The Taxpayer PIN method requires your client's prior year adjusted gross income (AGI) or prior year PIN. If the prior year AGI or PIN doesn't match the IRS records, the return will be rejected. This is one of the most common reasons for the IRS to reject a return.
Either method will require you to enter a Preparer's PIN.