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8879-f Form: What You Should Know
If any of the following items apply to you, you must use a PIN for e-file. You or any of your family or dependents have a health care provider's office or hospital record number (FCPN or HP TN) for a health careĀ service. The FCPN or HP TN is not on file or available for public release. You cannot use a non-publically available health care provider'sĀ FCPN or HP TN, except in limited cases, for a tax filing purpose. You are subject to penalty if you include an ERO's personal identification number as a contact on an e-mail message. If the number is not a family or household contact telephone number, the ERO should be able to provide information on theĀ number, including address. Note that the ERO may not have access to a person's home or business telephone number,Ā if it is not accessible from a regular, publicly available landline or cellular phone, unless the ERO already hasĀ confirmed that the family or household contact telephone number is used or is available electronically. If the number is a private number, the ERO should be able to provide information on the number, including the number,Ā type of contact, and telephone number. Note that the ERO must verify that the number is actually in use or on file online beforeĀ it can confirm the personal identification number (PIN). If the number is available electronically, the ERO should be able toĀ provide the individual's contact telephone number and the type of contact information, such as the number,Ā type of telephone, service area code, etc.Ā If the number is a mobile number, the ERO should be able to provide the location of the mobile phone's registeredĀ position or call display name or IP address. Note: This is different from reporting in general. Where a consumer canĀ enter the exact location of a mobile phone, a mobile operator can make a reasonably good identification of thatĀ mobile phone. You are the holder of the PIN, and you intend to file for an estate or trust Form 1041 electronically, you willĀ use the E-File (signature) AuthorizationĀ for Form 1040 and Form 1040EZ electronically.
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