How to Request an IRS Identity Protection PIN to Prevent Tax-Return Identity Theft

What is an IRS Identity Protection PIN?

An Identity Protection PIN, or IP PIN, is a six-digit number known to you and the IRS that helps prevent another person from filing a federal tax return using your Social Security number or Individual Taxpayer Identification Number.

You can request an IP PIN proactively. You do not have to wait until tax-return identity theft has already happened, and the IRS allows eligible people to enroll even if they are not otherwise required to file a tax return.

If you have already experienced broader identity theft, the separate Helpydo guide to reporting identity theft to the FTC explains the federal identity-recovery process. An IP PIN specifically protects the use of your SSN or ITIN on applicable federal tax returns.

Who can get an IP PIN?

The IRS states that anyone with an SSN or ITIN who can verify their identity is eligible to enroll in the IP PIN program. Parents and legal guardians may also request an IP PIN for a dependent.

If the IRS has confirmed that you were a victim of tax-related identity theft, the agency may automatically enroll you in the IP PIN program. Voluntary enrollment is also available as a preventive measure.

If you or the dependent for whom you are requesting an IP PIN is under age 18, the IRS directs you to use one of its alternative enrollment methods rather than the standard Online Account enrollment route.

How do you get an IP PIN online?

The fastest IRS route is through your IRS Online Account. After signing in, go to the IP PIN section of your Profile page. If you do not already have an IRS Online Account, you must register and successfully validate your identity.

The IRS currently offers two enrollment choices through the online process:

• Continuous enrollment keeps you enrolled for the current year and future years.
• One-time enrollment enrolls you for the current calendar year and automatically opts you out at the end of that calendar year.

After successful online enrollment, the IP PIN can be obtained immediately. If you voluntarily enrolled online, the IRS says you generally must return to your Online Account to retrieve the new PIN in later calendar years rather than expecting a mailed CP01A notice.

What if you cannot verify your identity online?

If you cannot successfully establish an IRS Online Account, the IRS provides alternative enrollment routes. One option is Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN).

For the IRS to accept Form 15227, the person requesting the IP PIN must meet all of these requirements:

• you do not already have an IP PIN assigned;
• you have a valid SSN or ITIN;
• adjusted gross income on your last filed return is below $84,000 for an individual or $168,000 for married filing jointly; and
• you have access to a telephone.

The current Form 15227 can be completed and submitted electronically through the IRS form process, and it can also be downloaded for submission using the form's permitted methods. The IRS uses the telephone number supplied on the form to contact you and authenticate your identity.

After successful identity verification through this route, the IRS says you will usually receive the IP PIN by U.S. mail within 4 to 6 weeks. You will then receive a new IP PIN annually through the mail.

Can you request an IP PIN in person?

Yes. If you cannot verify your identity online or through the Form 15227 process, or you are not eligible to use Form 15227, you can schedule an appointment at an IRS Taxpayer Assistance Center.

For your own IP PIN request, the IRS requires one federal- or state-issued photo identification document and one additional form of identification. After the IRS verifies your identity in person, it says the IP PIN will usually arrive by U.S. mail within three weeks.

For a dependent, the parent or legal guardian must bring identification for themselves and two acceptable identification documents for the dependent. The IRS lists examples including a birth certificate and Social Security card and may require proof of legal guardianship.

Can you get an IP PIN for your child or another dependent?

Yes. Parents and legal guardians can request an IP PIN for dependents. The method depends partly on the dependent's age and ability to establish an IRS Online Account.

A dependent age 18 or older who can create and verify an online account may request an IP PIN through that account. For a dependent under 18, or one who cannot establish the required online account, the IRS provides the Form 15227 and Taxpayer Assistance Center alternatives, subject to their requirements.

When a dependent has an assigned IP PIN, follow the IRS filing instructions for entering it. For e-filed returns, a dependent's IP PIN can be required on Form 1040-series returns and specified forms or schedules when that dependent is claimed.

Does an IP PIN expire?

Yes. An IP PIN is valid for one calendar year, and the IRS generates a new number each year. Do not use the previous calendar year's PIN on a return filed during the new calendar year.

The IRS says IP PINs are generally available through Online Account from mid-January through mid-November. Taxpayers who are eligible to receive a mailed CP01A notice generally receive the new annual number around the beginning of the year.

Which tax returns require your IP PIN?

If the IRS has assigned you an IP PIN, you must use the current PIN when filing applicable federal individual income tax returns during that calendar year, including a prior-year return filed during the year.

The IRS IP PIN guidance applies the number to Forms 1040, 1040-NR, 1040-PR, 1040-SR, 1040-SS and 1040-X. The IRS FAQ states that an IP PIN is not entered on Form 4868 or on a state tax return.

If you need to correct a previously filed federal return, Helpydo separately explains how to file Form 1040-X.

What happens if you file without the correct IP PIN?

If an IP PIN is required but is missing or entered incorrectly, an electronically filed return can be rejected. For a paper return, the IRS may need to verify the taxpayer's identity before completing processing, which can cause a delay.

On a joint return, each taxpayer who has an assigned IP PIN must enter their own current PIN as required by the filing instructions.

What if you lose or never receive your IP PIN?

Do not submit Form 15227 again if the IRS has already assigned you an IP PIN. The IRS states that Form 15227 is for new enrollment, not replacement of an already assigned PIN.

First try to retrieve the current IP PIN from the Profile page of your IRS Online Account. If you cannot retrieve it online, U.S. callers can contact the IRS at 800-908-4490, Monday through Friday, 7 a.m. to 7 p.m. local time; Alaska and Hawaii follow Pacific Time. If the IRS can verify your identity by phone, it says a reissued IP PIN will be mailed to the address on file within 21 days.

An IP PIN belonging to a minor under age 18 cannot be retrieved online if it was lost or not received; the IRS directs the caller to request reissuance by mail.

When will the IRS not reissue the PIN by mail?

The IRS says mail reissuance is unavailable if you first opted into the IP PIN program during the current calendar year or if you request reissuance during the program's end-of-year maintenance period. That maintenance period normally runs from November through mid-January, although the dates can vary.

If mail reissuance is unavailable and you cannot create or access an IRS Online Account, IRS guidance permits filing a paper return without the IP PIN. The agency will review the return to confirm your identity, which can delay processing and any refund.

If your concern is instead a refund that the IRS already issued but you did not receive, use the separate procedure for tracing a missing, lost or stolen federal tax refund.

Keep your IP PIN private

Treat the IP PIN as sensitive tax information. Give it to a trusted tax preparer only when you are ready to prepare and submit the return. The IRS says it will never call, email or text you asking for your IP PIN.

A tax professional cannot obtain your IP PIN on your behalf. You or the person for whom the number is assigned must use the IRS enrollment or retrieval process.

Common IP PIN mistakes to avoid

• Do not wait for identity theft to happen before considering enrollment; eligible taxpayers may request an IP PIN proactively.
• Do not submit Form 15227 if the IRS has already assigned you an IP PIN.
• Do not use an old IP PIN. The IRS generates a new six-digit number each calendar year.
• Do not omit a required IP PIN from an e-filed return; the return can be rejected.
• Do not assume Form 15227 is available regardless of income; it has specific adjusted-gross-income thresholds.
• Do not share the PIN in response to an unsolicited phone call, email or text claiming to be from the IRS.
• Do not confuse an IP PIN with an ITIN. An ITIN is a taxpayer identification number; an IP PIN is a separate six-digit identity-protection number. If you need an ITIN, see the Helpydo guide to applying for an ITIN with Form W-7.