How to get an IRS IP PIN to help prevent tax identity theft

Identity theft in the tax world can feel like a nightmare. Imagine a client filing their return only to learn someone else has already filed using their Social Security number (SSN). Here's where the IRS identity protection PIN, better known as the IP PIN, comes in. This simple six-digit code is one of the best defenses against tax-related identity theft, and it’s available to any taxpayer who can verify their identity and wants an extra layer of protection.

If clients ask about getting one, here’s how the program works and how to apply.

What is an IP PIN?

An IP PIN is a six-digit number that’s known only to the taxpayer and the IRS. It helps the IRS verify that the person filing a federal tax return is the taxpayer associated with a specific SSN or individual taxpayer identification number (ITIN). Even if someone else has a taxpayer’s personal information, they can’t successfully e-file a return using that SSN or ITIN without the correct IP PIN.

Who can get an IP PIN?

When the program first began, IP PINs were available only to confirmed victims of identity theft. Now, the IRS has expanded it to any taxpayer with an SSN or ITIN who can verify their identity, whether or not they’ve had a problem in the past.

Why a client might want one:

• They’ve experienced identity theft or had information exposed in a data breach
• They want peace of mind when filing

Taxpayers the IRS identifies as victims of tax-related identity theft are automatically enrolled and receive a new IP PIN each year without reapplying.

Key facts about IP PINs

These rules are useful to explain to clients:

• Valid for one calendar year: A new IP PIN is generated each year for taxpayers who remain enrolled. The current calendar year’s IP PIN must be used on applicable federal income tax returns filed during that year, including any prior-year returns.
• Voluntary but encouraged: Taxpayers don’t have to enroll to file a return unless the IRS has assigned them an IP PIN. Once assigned, the PIN is required on applicable returns while the requirement remains in effect.
• Known only to the taxpayer and the IRS: An IP PIN isn’t publicly available. A fraudster who has a taxpayer’s SSN or ITIN still needs the correct IP PIN to successfully e-file a return using that information.
• Identity verification required: The IRS requires identity verification before issuing an IP PIN through its online tools or alternative application methods.

Ways taxpayers can request an IP PIN

Tax professionals can’t request an IP PIN on behalf of their clients. Taxpayers must verify their identity with the IRS, although parents and legal guardians may request one for their dependents.

1. Use the IRS online tool

The fastest way is through the IRS Get an IP PIN web page. After signing in through the IRS app or an IRS online account, taxpayers can enroll from the "Profile" tab. They then choose how long they want to participate:

• Continuous enrollment: Remain in the program for the current and future calendar years; retrieve a new IP PIN each year.
• One-time enrollment: Participate only for the current calendar year; enrollment automatically ends at year-end, but taxpayers can re-enroll later.

Taxpayers automatically enrolled following tax-related identity theft aren’t eligible to opt out in the same way as voluntary participants.

2. For taxpayers who can’t verify online

Taxpayers who can’t establish an IRS online account may qualify to submit Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN), online. To use this form, the adjusted gross income (AGI) on their last filed return must be below $84,000 for individuals ($168,000 for married couples filing jointly), and they must have access to a telephone. The IRS will call to verify their identity, then mail the IP PIN.

3. In-person verification

Another option is to make an appointment at an IRS Taxpayer Assistance Center. Taxpayers should bring a government-issued photo ID and another form of identification. After verification, the IRS will mail the IP PIN.

Keeping an IP PIN secure and current

Once taxpayers have an IP PIN, they are responsible for keeping it secure.

• Share it only when needed for filing. Provide it to a trusted tax preparer or someone authorized to file the return. Clients should never give it to anyone claiming to be from the IRS who contacts them unexpectedly.
• Store it safely. Keep it with tax documents or in a secure digital vault.
• Use the correct one each year. If enrolled continuously, retrieve the new IP PIN annually. Use the PIN for the calendar year in which the return is filed, even if filing a prior-year return.
• Be cautious about scams. An unexpected call, email or text asking for an IP PIN isn’t from the IRS; it’s a scammer.

Common questions about IP PINs

Do I need an IP PIN to file my taxes?

Not everyone needs to enroll. But if the IRS has assigned an IP PIN, it must be included on applicable federal returns filed while the requirement is in effect. For a closer look at filing requirements, see NATP’s article, "When IP PINs stop being optional."

What happens if I lose it?

Taxpayers can retrieve their current IP PIN through the IRS app or online account after verifying their identity. Those who can’t access either can contact the IRS about reissuance by mail, although that option isn’t available in every situation, including for first-time enrollees during their enrollment year.

Will it delay my refund?

Having an IP PIN doesn’t speed up a refund or change the usual refund-processing checks. An incorrect or missing IP PIN can cause an e-filed return to be rejected.

Can my spouse and dependents get one?

Yes, if they have an SSN or ITIN and can verify their identity. Parents and legal guardians can request an IP PIN for a dependent using the applicable IRS process; those under 18 must use an alternative to the regular online enrollment method. If a spouse or dependent has an IP PIN, it must be entered where required on an e-filed return.

How does opting out work?

Voluntary participants who haven’t been victims of tax-related identity theft may be eligible to opt out through the IRS app or online account. After an opt-out selection, allow up to 72 hours before e-filing without an IP PIN or opting back in. One-time enrollees are automatically opted out at year-end.

Why tax pros should encourage clients to consider IP PINs

Even though tax professionals can’t obtain IP PINs for clients, they can educate clients about the benefits. The program helps prevent fraudulent returns from being filed using stolen taxpayer information. For clients who’ve been through the stress of tax-related identity theft, it’s a game changer.

Ask at intake whether anyone on the return has an IP PIN, then send January reminders to clients who remain enrolled to retrieve their new PIN.