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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50021

Sign Your Return(p72)

rule
Form 1040 is not considered a valid return unless you sign it. If you are filing a joint return, your spouse must also sign. If your spouse cannot sign the return, see Pub. 501. Be sure to date your return and enter your occupation(s). If you have someone prepare your return, you are still responsible for the correctness of the return. If your return is signed by a representative for you, you must have a power of attorney attached that specifically authorizes the representative to sign your return. To do this, you can use Form 2848. If you are filing a joint return as a surviving spouse, see Death of a Taxpayer, later.
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50037

Court-Appointed Conservator, Guardian, or Other Fiduciary(p72)

rule
If you are a court-appointed conservator, guardian, or other fiduciary for a mentally or physically incompetent individual who has to file Form 1040, sign your name for the individual and file Form 56.
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50046

Child's Return(p72)

rule
If your child cannot sign the return, either parent can sign the child's name in the space provided. Then, enter By (your signature), parent for minor child.
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50058

Daytime Phone Number(p72)

rule
Providing your daytime phone number may help speed the processing of your return. We may have questions about items on your return, such as the earned income credit, credit for child and dependent care expenses, etc. If you answer our questions over the phone, we may be able to continue processing your return without mailing you a letter. If you are filing a joint return, you can enter either your or your spouse's daytime phone number.
efile
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50071

Electronic Return Signatures!(p73)

rule
To file your return electronically, you must sign the return electronically using a personal identification number (PIN). If you are filing online using software, you must use a Self-Select PIN. If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN.
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50084
Self-Select PIN.(p73)
rule
The Self-Select PIN method allows you to create your own PIN. If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures.
A PIN is any combination of five digits you choose except five zeros. If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2.
To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. Do not use your AGI from an amended return (Form 1040X) or a math error correction made by IRS. AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. If you do not have your 2012 income tax return, call the IRS at 1-800-908-9946 to get a free transcript of your return or visit IRS.gov and click on Order a Return or Account Transcript. (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. The prior year PIN is the five digit PIN you used to electronically sign your 2012 return.) You will also be prompted to enter your date of birth (DOB).
caution
You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013.
taxtip
If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. This can be found at IRS.gov. Click on Request an Electronic Filing PIN. Or you can call 1-866-704-7388.
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50123
Practitioner PIN.(p73)
rule
The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. The practitioner can provide you with details.
taxmap/instr/i1040gi-019.htm#en_us_publink24811vd0e50132
Form 8453.(p73)
rule
You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. For details, see Form 8453.