An IP PIN is a six-digit number issued to individual taxpayers by the IRS. Its purpose is to provide taxpayers with an extra layer of protection when filing their tax returns. Although your Social Security Number (SSN) is the primary way to identify yourself when filing your taxes, there is always the chance that criminals may gain access to your SSN. If someone were to steal it, however, the absence of your IP PIN would prevent them from filing a return in your name. 

Any individual who has an SSN or an Individual Taxpayer Identification Number (ITIN) and can verify their identity is eligible to request an IP PIN, even if they have not experienced identity theft. To enroll in the IP PIN program, taxpayers can create an account on IRS.gov and select either continuous enrollment or one-time enrollment. One-time enrollment issues an IP PIN for the current calendar year. Continuous enrollment, however, means that you will automatically receive an IP PIN every year and you should expect to receive a CP01A notice with a new IP PIN from the IRS between mid-December and early January by physical mail. If you move, you must file Form 8822 to inform the IRS of your new address.

The CP01A notice is required to file your tax return; the notice will contain your IP PIN and instructions on how to use it. Since your IP PIN will change every year, it is important to keep your CP01A notice with your tax records and submit it to your tax preparer along with your other tax documents.

Failure to include your IP PIN on your current and prior year federal income tax returns filed within the calendar year may cause processing delays or rejection of your return. The IP PIN is only valid for federal income tax returns; do not use it for state income tax returns — only use state-issued PINs for your state tax filings if your state provides them.

If you would like to be proactive in preventing tax-related identity theft, enrolling in the IP PIN program may be a beneficial option. If you are already enrolled, do not discard your IRS notice; store it securely with your tax records and make sure that your tax preparer receives it.

If you have been assigned an IP PIN, and lost it or didn’t receive a CP01A notice, you will need to retrieve your IP PIN online or have it reissued to avoid processing delays. If you file your tax return electronically without your IP PIN, the IRS will reject it. If you paper-file your tax return, the IRS will need to verify your identity which will delay your refund. 

To retrieve your IP PIN online, you will need to login to your online IRS.gov account – your IP PIN is available on your “Profile” page. If you don’t have an IRS.gov account, you will need to create one and complete identity verification. For minor dependents, IP PINs can’t be retrieved online – you must call 800-988-4490.

To get your IP PIN reissued, contact the IRS directly at 800-908-4490 (U.S) or 267-941-1000 (International). Once your identity is confirmed over the phone, the IRS will mail your IP PIN within 21 days to the address on record. Note that your IP PIN can’t be reissued if you opted into the IP PIN program online after 2019 or it is after October 14, and you haven’t filed your current or prior year tax return.

This information has been prepared for informational purposes only, and is not intended to provide, and should not be relied upon for tax, legal, or accounting advice. If you have any questions about IP PIN program, please do not hesitate to contact us at Lear & Pannepacker.