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State tax filing
No, there is not an entry or line on Form 1120-S for "adjusted gross income". This is for individual returns only (1040) as you noted.
The pin is used as your electronic signature when completing the Form 8879-S for e-file. There doesn't seem to be an indication you must use the same pin that was used on a prior year return. You can select any five digits for the new year, then keep that available in your file should you need it before the return is fully processed and on the chance the IRS would change guidelines for the next year.
- Indicate or verify his or her PIN when authorizing the ERO to enter it (the PIN must be five digits other than all zeros);
- Instructions for Form 8879-S
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‎January 19, 2021
8:25 AM