Child federal efile tax return getting rejected - first return

[TaxWander]

This is the first year I'm filing a tax return for my child and I'm trying to efile it. There's no AGI for the previous year and no PIN so I enter 0 for AGI and leave the previous years PIN emtpy. I need to set a PIN for the current year which I do when I efile it I get an error

If the Primary Taxpayer is under the age of 16 and has never filed a tax return, then `PINTypeCd` in the Return Header must not have the value "Self-Select On-Line"

Is there any way to eFile the federal returns for a first time minor or do I have to it via snail mail?

EDIT: If I have to do it via paper, then do I need to fill out the "Paid Preparer Use Only" or can I just sign on behalf of my child? (there no taxes or refunds due, $0 return). Is there any way to set the PIN for 2023 on the paper return that will needed for a 2024 eFile?

[xmasbaby0 · Accepted solution]

If the child was younger than 16 at the end of 2023 the return has to be filed by mail.   Print it, have the child sign and date it in ink and mail it in.

When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s.  Use a mailing service that will track it, such as UPS or certified mail so you will know the IRS/state received the return.

Federal and state returns must be in separate envelopes and they are mailed to different addresses.  Read the mailing instructions that print with your tax return carefully so you mail them to the right addresses.

[TaxWander]

Thanks, so I understand this correctly. My child has only 1 source of income, a W2 from a family business. The income is $6100 and being a family business there's no tax due or withheld.

So when I prepare the 1040 paper return, it'll be all 0's for taxes. I'll have my child sign/date it, not myself if I understand correctly.

Since the amount is less than the state minimum I was told that it's not required to file a state tax return, just the federal since there was a Roth contribution and the systems needs to be able to reconcile. From my understanding there's no specific entry on a tax return to indicate Roth contributions, so it's only the W-2 income.

Since there is no tax withholding, do I need to attach the W2 (or W3)? Is there anything else that needs to be attached to the 1040 paper return?

Regarding the PIN, I don't see anywhere on the 1040 an option to set the PIN, so what happens when I have to file the 2024 taxes for my child and it asks for a PIN?

[xmasbaby0]

Unless you request a 6 digit IP PIN from the IRS for security purposes, the five digit PIN is self-selected---you can use whatever you want that you can easily remember.   

If you want to file the return by mail attach the W-2 even though no tax was withheld.   Nothing else to attach.

[TaxWander]

Ok, where do I set this 5 digit PIN on the paper 1040?

The only option I see is under "Third Party Designee", am I missing something?

Also, since it's a minor, shouldn't I be filling the Third Party Designee with my Name, number? The PIN that goes into the Third Party Designee, that would only be if the IRS contacts me for questions - that's won't be used for the minor's 2024 tax returns when it asks for the 2023 PIN, right?

[TaxWander]

Ok, I think I understand this now, so what I'm seeing here: https://www.irs.gov/e-file-providers/self-select-pin-method-for-forms-1040-and-4868-modernized-e-fil...

the 5 digit PIN is ONLY for efiling the 1040 and not the paper 1040. So in 2024 if my child can file a eFile return she will at the time set a 5 digit PIN for the 2024 eFile 1040 and leave the 2023 PIN blank.

On the 2023 paper 1040 I can however fill out the Third Party Designee and set my own PIN to verify myself if the IRS contacts me for questions regarding the 2023 paper 1040.

I've been eFiling forever, very disruptive to have to figure out how to go back to paper returns 🙂

Thanks for your help!

[TaxWander]

Do I need to include any page which lists all the documents being included (W2) along with the 1040?

My best understand so far is that I can just print the 1040 from the IRS website (it's okay to print in black n white) and then include a Copy B of the W2 (or the entire W2 with all copies on it, the 1040 instructions note that papers should not be cut).

Assemble any schedules and forms behind Form 1040 or 1040-SR in order of the “Attachment Sequence No.” shown in the upper-right corner of the schedule or form. If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last. File your return, schedules, and other attachments on standard size paper. Cutting the paper may cause problems in processing your return.
Don’t attach correspondence or other items unless required to do so. Attach Forms W-2 and 2439 to Form 1040 or 1040-SR. If you received a Form W-2c (a corrected Form W-2), attach your original Forms W-2 and any Forms W-2c. Attach Forms W-2G and 1099-R to Form 1040 or 1040-SR if tax was withheld.

[AmyC]

No, since it is just a w2, you will attach it as shown to the 1040. I doubt you have any extra forms to add. Mail the return with tracking to ensure the safe arrival. A signature is not needed.