You Make the Call - Jan. 22, 2026

Question: Taylor is a paid tax return preparer. On Monday, Jan. 26, 2026, Taylor finishes a 2025 joint return for Alex Morgan and Jordan Morgan. The return shows wages of $92,400, federal withholding of $11,850 and an expected refund of $3,240. Taylor e-files the return, but the IRS rejects it because an identity protection personal identification number (IP PIN) is missing.

What should Taylor do so the return can be accepted for e-filing?

Answer: Taylor should determine whose IP PIN is required (Alex, Jordan or a dependent on the return), obtain the correct six-digit IP PIN for that person and retransmit the return with the IP PIN entered. Each taxpayer who has an IP PIN must enter it on the return. When an e-file reject code says an IP PIN is required, at least one Social Security number (SSN) or individual taxpayer identification number (ITIN) on the return has an IP PIN requirement.

If the client can’t locate the CP01A notice, Taylor should have the client retrieve the current-year IP PIN through the IRS Online Account using the “Get an IP PIN” tool. The IRS issues a new IP PIN each year. If the client opted-in online, the IRS will not mail a CP01A notice, and the client must retrieve the new IP PIN online beginning in mid-January each year.

If the client can’t access his or her online account, the IRS can reissue an IP PIN by phone (800-908-4490, Monday through Friday, 7:00 a.m. to 7:00 p.m. caller’s local time). If the IP PIN cannot be reissued and the client cannot access his or her online account, the IRS instructs the taxpayer to file a paper Form 1040, U.S. Individual Income Tax Return. If the client is married, enter the primary and/or spouse IP PIN(s), as applicable, in the boxes marked “Identity Protection PIN” in the signature area. When filing a paper return, the IRS does not require an IP PIN for dependents. The IRS prefers the taxpayer to obtain an IP PIN for dependents to facilitate e-filing.

Taylor should not submit Form 15227, Application for an Identity Protection Personal Identification Number (IP PIN), if the IRS already assigned an IP PIN. The IRS uses that form for new requests when a taxpayer cannot verify identity online and meets the IRS’s income threshold. For 2025, the IRS states the threshold is $84,000 for individuals or $168,000 for married couples filing jointly.

Because an IP PIN is part of the IRS’s identity-verification process for returns filed under a taxpayer’s SSN or ITIN, Taylor cannot bypass the reject. The code authorizes the IRS to require identifying numbers on returns (§6109), and the IRS uses the IP PIN to confirm the return came from the taxpayer whose identifying number appears on the return.