When IP PINs stop being optional

Identity protection PINs (IP PINs) are still described as a voluntary IRS program. In practice, that description no longer tells the full story. For the 2025 filing season and beyond, IP PINs increasingly determine whether a return can be electronically filed and accepted without delay rather than being forced into paper processing.

Taxpayers aren’t required to enroll in the IP PIN program, but once an IP PIN is assigned, or when certain filing situations arise, the IP PIN is generally required to keep a return moving through e-file.

Why IP PINs are showing up more often

An IP PIN is a six-digit number issued by the IRS to confirm a taxpayer’s identity when a return is filed. It was once limited mainly to confirmed identity theft victims, but that’s no longer the case. The IRS now allows any taxpayer with a Social Security number (SSN) or individual taxpayer identification number (ITIN) to opt in, and recent e-file changes have expanded the circumstances in which an IP PIN is required.

For tax professionals, this shift shows up most clearly through:

• Returns rejected because an IP PIN is missing
• Duplicate dependent claims that can only be e-filed if an IP PIN is included
• Refund delays tied to identity verification and dependent-related credits

In each case, the IRS uses the IP PIN as its primary verification tool before allowing electronic processing to continue.

When an IP PIN becomes required

A return may require an IP PIN even if the taxpayer doesn’t remember requesting one. When an e-file rejection indicates an IP PIN is required, it means at least one SSN or ITIN on the return already has an IP PIN assigned.

This can apply to:

• The primary taxpayer
• A spouse on a joint return
• A dependent listed on the return

Once assigned, the IP PIN must be entered correctly on the return. An incorrect or missing IP PIN results in an e-file rejection or a delayed paper return while the IRS verifies identity.

Opt-out of the IP PIN program

While the IP PIN program provides excellent protection against tax-related identity theft, the IRS recognizes that not all IP PINs are mandatory and allows taxpayers who enrolled voluntarily to leave the program if it no longer meets their needs.

If you voluntarily enrolled and haven't been a victim of tax-related identity theft, the IRS now offers an opt-out option through your online account. 

• Simply log in and navigate to the IP PIN section on your profile page to check your eligibility. 
• If you can't access your account online, you can call the IRS directly to speak with a representative about opting out. 

One important note: if you enrolled through the one-time enrollment option, you'll automatically be opted out at the end of the calendar year, rather than remaining enrolled indefinitely. You can always re-enroll later if you change your mind.

Remember to plan ahead. Once you opt out, you'll need to wait up to 72 hours before you can e-file without an IP PIN or opt back into the program. This processing time ensures the IRS systems are properly updated to reflect your choice.

Duplicate dependents and e-file access

One of the most significant changes for recent filing seasons involves duplicate dependent claims. Beginning with 2024 tax returns, the IRS now allows certain duplicate dependent returns to be e-filed instead of paper filed, but only if the first taxpayer listed on the return includes a valid IP PIN.

This affects common scenarios such as:

• A college student filing early and claiming themselves
• Shared custody situations where the wrong parent files first
• Fraudulent use of a dependent’s information

Previously, the second filer had no option but to paper file and wait months for resolution. Now, obtaining an IP PIN allows the return to be accepted electronically so the IRS can reconcile dependency and credit eligibility afterward.

Annual IP PIN rules that trip clients up

Many filing delays happen because taxpayers misunderstand how IP PINs work. A few points matter every year:

• IP PINs are issued annually and change each year.
• Taxpayers who opt in online don’t receive mailed reminders.
• Each person with an IP PIN must enter their own number on the return.

Tax professionals can’t request IP PINs for clients. Taxpayers must verify their identity directly with the IRS, either online, by submitting Form 15227 if eligible or through an in-person appointment at a Taxpayer Assistance Center.

Waiting until a return rejects to retrieve an IP PIN often creates unnecessary pressure during peak filing weeks.

How this affects practice workflows

IP PINs now belong in front-end intake conversations, not just post-rejection troubleshooting. Asking whether anyone on the return has an IP PIN can prevent avoidable delays and reset client expectations early.

Practices that regularly work with identity-theft victims, shared custody households, young adult dependents or early filers are seeing IP PINs become part of routine risk management. Proper use ensures accurate identification, reduces rejected returns, shortens refund timelines and minimizes paper filings.

IP PINs in 2026

IP PINs remain voluntary to obtain, but they’re no longer optional in many common filing situations. Once assigned, or when identity verification issues or duplicate dependents are involved, an IP PIN becomes the key to keeping a return flowing in the electronic filing system.

Understanding when IP PINs are required helps tax professionals avoid last-minute surprises and keep filing season on track. NATP continues to monitor these filing changes so members can respond with clarity and confidence.