Page 76

If you are married filing jointly, you and ministration by checking your annual theft loss deduction related to a fraudulent your spouse will each need to create a PIN social security statement. investment arrangement). This revenue and enter these PINs as your electronic sig- procedure is found on page 749 of Internal You cannot use the Self-Select natures. Revenue Bulletin 2009-14 at PIN method if you are a www.irs.gov/irb/2009-14_IRB/ar11.html. A PIN is any combination of five digits first-time filer under age 16 at you choose except five zeros. If you use a For more details, visit CAUTION ! the end of 2009. PIN, there is nothing to sign and nothing to www.irs.gov/efile and click on “Individual Practitioner PIN. The Practitioner PIN mail—not even your Forms W-2. Taxpayers.” method allows you to authorize your tax To verify your identity, you will be practitioner to enter or generate your PIN. prompted to enter your adjusted gross in- The practitioner can provide you with de- come (AGI) from your originally filed tails. 2008 federal income tax return, if applica- Assemble Your Return Form 8453. You must send in a paper ble. Do not use your AGI from an amended Assemble any schedules and forms behind Form 8453 if you are attaching or filing return (Form 1040X) or a math error cor- Form 1040 in order of the “Attachment Se- Form 1098-C, 2848 (for an electronic re- rection made by IRS. AGI is the amount quence No.” shown in the upper right cor- turn signed by an agent), 3115, 3468 (if shown on your 2008 Form 1040, line 38; ner of the schedule or form. If you have attachments are required), 4136 (if certifi- Form 1040A, line 22; or Form 1040EZ, supporting statements, arrange them in the cate or statement required), 5713, 8283 (if a line 4. If you do not have your 2008 income same order as the schedules or forms they statement is required for Section A or if tax return, call the IRS at 1-800-829-1040 support and attach them last. Do not attach Section B is completed), 8332 (or certain to get a free transcript of your return. (If correspondence or other items unless re- pages from a divorce decree or separation you filed electronically last year, you may quired to do so. Attach a copy of Forms agreement that went into effect after 1984 use your prior year PIN to verify your iden- W-2 and 2439 to the front of Form 1040. If and before 2009), 8858, 8864 (if certifica- tity instead of your prior year AGI. The you received a Form W-2c (a corrected tion or statement required), 8885, Schedule prior year PIN is the five digit PIN you Form W-2), attach a copy of your original D-1 (Form 1040) (if you elect not to in- used to electronically sign your 2008 re- Forms W-2 and any Forms W-2c. Also at- clude your transactions on the electronic turn.) You will also be prompted to enter tach Forms W-2G and 1099-R to the front STCGL or LTCGL records), or Appendix your date of birth (DOB). Make sure your of Form 1040 if tax was withheld. A (statement by taxpayer using the proce- DOB is accurate and matches the informa- dures in Rev. Proc. 2009-20 to determine a tion on record with the Social Security Ad- Need more information or forms? See page 96. - 76 -