An ERO PIN (Practitioner PIN) is used when a preparer is utilizing IRS Form 8879 to submit a client's return. The number is created by the preparer following the IRS criteria listed in the Practitioner PIN FAQs.
The Practitioner PIN method is an additional signature method for taxpayers who use an Electronic Return Originator (ERO) to sign a return by entering a five-digit PIN. The PIN can be any five digits except all zeros.
Generally, a PIN is needed for each taxpayer when completing a married filing jointly tax return. The Practitioner PIN method allows you to authorize the Electronic Return Originator to enter or generate your PIN. It is not necessary for taxpayers to provide their date of birth, prior year adjusted gross income or prior year PIN for authentication when using the Practitioner PIN method.