IRS Identity Protection PIN: What Tax Preparers and Clients Need to Know

Quick answer: An Identity Protection PIN (IP PIN) is a six-digit number known only to the taxpayer and the IRS that helps prevent someone else from filing a tax return with their Social Security number. Anyone with an SSN or ITIN who can verify their identity can opt in, and the fastest way is through an IRS Online Account, according to the IRS. The PIN changes every year, and an e-filed return that's missing it or has the wrong one will be rejected, so firms need to collect the current IP PIN from every enrolled client each season.

Key takeaways

• Any eligible taxpayer can opt in, not just identity theft victims.
• Each enrolled person on a return, including spouses and dependents, has their own IP PIN.
• The IP PIN is valid for one year. A new one is issued each calendar year.
• A missing or incorrect IP PIN can cause an e-filed return to be rejected.
• The IRS will never ask for an IP PIN. Clients should share it only with their trusted preparer, through a secure channel.

How clients get an IP PIN

• Online: through an IRS Online Account, from the profile section. The IRS describes this as the fastest and easiest method.
• If they can't verify online: eligible taxpayers can file Form 15227, or make an appointment at a Taxpayer Assistance Center for in-person identity verification.
• Dependents: dependents 18 or over can get their own through an online account; for dependents under 18, the IRS points to Form 15227, as the Taxpayer Advocate Service explains.

Confirmed identity theft victims whose cases the IRS has resolved are generally mailed a new IP PIN each year, and can't opt out.

Why firms should encourage IP PINs

Tax-related identity theft often surfaces as a rejected e-file because a fraudulent return was already filed with the client's SSN. An IP PIN blocks that. It's also a good conversation to have after any data security incident, and a practical step for clients worried about the scams on the IRS's Dirty Dozen list.

The annual IP PIN problem

Because the PIN changes every year, last year's won't work. A common late-season bottleneck: the return is ready to file, but the client hasn't retrieved this year's PIN. Build it into your process:

1. Flag enrolled clients from last year's return, including spouses and dependents with their own PINs.
2. Request the current IP PIN with the January document request, not at filing time.
3. Collect it securely. Never by plain email or text message. See is it safe to email tax documents?
4. Confirm the year before entering it.

What if the client can't retrieve it in time?

The Taxpayer Advocate Service notes that taxpayers who don't get their IP PIN before the filing deadline can file an extension or a paper return. For most clients, an extension with an estimated payment is the cleaner route.

Sample client request

Our records show you're enrolled in the IRS IP PIN program. Your PIN changes every year, so we'll need your 2027 IP PIN to e-file. You can find it in the Profile section of your IRS Online Account. Please enter it through our secure link, never by email: [link].

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Frequently asked questions

Can anyone get an IRS IP PIN?

Anyone with a Social Security number or ITIN who can verify their identity is eligible to enroll.

Does the IP PIN change every year?

Yes. It's valid for one calendar year, and a new one is issued each year.

What happens if an e-filed return has the wrong IP PIN?

A missing or incorrect IP PIN can cause an electronically filed return to be rejected.

Should I give my IP PIN to anyone?

Only to your trusted tax preparer, through a secure channel. The IRS will never ask you for it.

Sources

• IRS, Frequently asked questions about the IP PIN
• Taxpayer Advocate Service, Protect yourself from tax-related identity theft: get an IP PIN