Most experts now agree that crossed wires in the brain are probably responsible for the photic sneeze reflex.
A sneeze is usually triggered by an irritation in the nose, which is sensed by the trigeminal nerve, a cranial nerve responsible for facial sensation and motor control. This nerve is in close proximity to the optic nerve, which senses, for example, a sudden flood of light entering the retina. As the optic nerve fires to signal the brain to constrict the pupils, the theory goes, some of the electrical signal is sensed by the trigeminal nerve and mistaken by the brain as an irritant in the nose. Hence, a sneeze.