Paperless filing is available to most taxpayers who file electronically using tax preparation software or filing through a tax professional. The process includes self-selecting a five-digit PIN (one for the taxpayer and if married filing a joint return, one for the spouse) and entering one piece of information from the taxpayer’s previous year’s return along with the taxpayer’s date of birth and spouse’s date of birth if filing jointly. If the taxpayer doesn’t have the previous year’s tax return, the taxpayer can call the IRS at 1-800-829-1040 or send Form 4506, Request for Copy of Transcript of Tax Form, to get a free return transcript of his/her account. It may take 7 to 10 days to receive a copy of the return transcript. Paperless filing is also available for individuals who are first time filers, sixteen or older on or before December 31, 2008. There’s no paper to sign and nothing to mail. Not even the W-2s.
Taxpayers are not eligible to file a paperless return with a self-selected PIN if one of the following applies:
Taxpayers with Citizenship Code C (in the country legally but do not possess a valid Green Card, not allowed to work);
Taxpayers with Citizenship Code D (reside outside the country and are not entitled to Earned Income Credit (EIC), but are receiving federally funded benefits, not allowed to work);
Taxpayers who are deceased; or
Taxpayers required to submit forms or schedules that cannot be accepted electronically.
This process replaces the use of the e-file Customer Number (ECN) that was used previously in the PIN pilots.