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Taxpayers and the ERO representative must always complete and sign Form 8879 or Form 8878 for the Practitioner PIN method of electronic signature. EROs must also sign with a PIN. EROs should use the same PINs for the entire tax year.
This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. It is prepared through the joint efforts of the IRS, the Social Security Administration (SSA), and the U.S. Railroad Retirement Board (RRB).
Tax professionals may use handwritten or any form of an electronic signature for the client or themselves on authorization forms submitted through the new online tool. Authorization forms that are mailed or faxed must still have handwritten signatures.
Taxpayers must sign Form 8879 by handwritten signature, or electronic signature if supported by computer software.
The US Internal Revenue Service (IRS) has updated the Internal Revenue Manual (IRM) to specify which forms taxpayers can electronically sign and which types of electronic signatures are permitted, now on a permanent basis.
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An Electronic Return Originator (ERO) PIN is a numeric representation of the preparers signature used on Form 8879. Its not assigned by any taxing agency, but rather self-selected. It can be any 5-digit number other than all 9s or all 0s. Refer to IRS Pub.
The Contract Signature Authorization Form is used to provide specimen signatures to the Comptroller for Agency Heads and persons authorized to apply the Agency Heads signature on the approval line of contracts, interagency agreements, purchase orders, grants and leases.
A fiduciary and an electronic return originator (ERO) use this form when the fiduciary wants to use a personal identification number (PIN) to electronically sign an estates or trusts electronic income tax return and, if applicable, consent to electronic funds withdrawal.

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