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What Is Form 1040: U.S. Individual Tax Return? Form 1040 is the standard Internal Revenue Service (IRS) form that individual taxpayers use to file their annual income tax returns.
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.
A URL (Universal Resource Locator) is simply a website address such as .irs.gov.
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