new accountant wants the 5 digit pin generated on prior year's efile authorization. Why does he need this?

[joggergirl123]

I have never asked a new client for prior year pin generated on form 8879. I never needed it to file. I'm a little concerned about giving this info.  Can't he use prior year AGI to identify client?

[Just-Lisa-Now-]

A tax professional doesn't need anything like that to file a return.  They can use the practitioner PIN method and make up their own (or use the last 5 of the SSN, thats what I do)

Sounds like they got a ghost preparer trying to use DIY software.  Tell them to look at their last years copy of the return, the 8879 has the PIN that was used.

[tespeaker96813]

It may be that the taxpayer is trying to file their own return this year.  This is a good reminder to be certain to include a copy of the 8879 in the client file copy of the return when we provide it to the client.  (I have seen some returns prepared in other tax pro offices without an 8879 file copy.)  It doesn't bother me when a client wants to try to file on their own (and hope they are not using a ghost preparer).  Of course, if the person has just switched paid-preparers, the previous year 8879 code is not needed.

[TaxGuyBill · Accepted solution]

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@joggergirl123 wrote:

Can't he use prior year AGI to identify client?

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Yes, he can use prior year AGI.

Most tax professionals use the Practitioner PIN method, but the other option is the Self-Select PIN method that requires with the prior year PIN or the prior year AGI.