Individuals:

User name is primary taxpayer's first initial, last name (lower case) and last four digits of social security number. Password is primary taxpayer's initials (first name and last name) and last four digits of social security number. Names should be as they appear on your tax returns. Do not use nicknames.

Business
Entities:

User name is the entity's client number. Password is first three letters of entity's name and client number. All alphas are lower case and the first three letters should be exactly as they appear on your business entity's tax returns.