What is an IP PIN?
Identity Protection PINs (IP PINs) are a six-digit number assigned to an individual to prevent someone else from filing a tax return under that individual’s social security number (SSN) or Individual Taxpayer Identification Number (ITIN). This PIN is assigned by the Internal Revenue Service (IRS) annually for all returns filed during the calendar year (including prior returns). You are assigned an IP PIN automatically if you are a confirmed victim of tax-related identity theft and you will receive your IP PIN on notice CP01A that will be mailed to you annually. You can also obtain an IP PIN as a proactive step to help prevent tax-related identity theft – this is available to anyone with a SSN or ITIN.
How to obtain an IP PIN?
The fastest way to proactively obtain an IP PIN is through your Online Account with the IRS – you can create an online account by registering and verifying your identity. If you obtain an IP PIN through your online account, you must retrieve your IP PIN from your online account each year – a CP01A notice will not be mailed. IP PINs are available starting mid-January through mid-November.
Alternatively, you can apply for an IP PIN using form 15227 if your adjusted gross income (AGI) is below $79,000 for single filers or $158,000 for married filers, and you have access to a phone for identification verification.
How to retrieve an IP PIN?
If you have lost your IP PIN, do not file form 15227 to apply for a new one. You may use your online account to retrieve your IP PIN. You can also call 800-908-4490 for assistance prior to October 14th to have your IP PIN reissued. IP PIN’s cannot be reissued after October 14th – if you are in this situation, you must paper file your return without the IP PIN and the processing of the return will be delayed while the IRS verifies the information on the return.
IP Pin Needed for Tax Return FIling
Your IP PIN should be provided annually to your tax preparer. The IP PIN must be included in the tax return submission for the return to be accepted by the Internal Revenue Service. An incorrect or missing IP PIN will cause electronically filed returns to be rejected, and paper-filed returns will be subject to additional screenings to validate identity and will cause delays in processing the return.
Additional information regarding IP PINs can be found at IRS.Gov, including obtaining and retrieving IP PINs.
By Taylor Moore, EA