No, you cannot use the same IP PIN from last year. Each IRS Identity Protection PIN is tied to a single calendar year, and once December 31 passes the number stops working. The IRS generates a fresh six-digit code for your account each year, and only the current year’s number will be accepted when you file.1Internal Revenue Service. Get an Identity Protection PIN
Why the Code Resets Each Year
Your IP PIN is valid only for federal returns filed between January 1 and December 31 of the year it was issued, regardless of which tax year the return covers. A 2026 IP PIN, for example, works on a 2025 return, a late 2023 return, or any other delinquent return you submit during 2026.1Internal Revenue Service. Get an Identity Protection PIN Once the year ends, the IRS replaces it.
The annual reset is a security feature. Because the number changes automatically, someone who intercepts a prior-year code cannot use it to file a fraudulent return in your name the following year.2Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number IP PIN
One boundary worth flagging: the IP PIN is used only on federal returns. Do not put it on a state income tax return.2Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number IP PIN
How to Get This Year’s IP PIN
There are four ways to obtain the current year’s number, depending on your situation.
IRS Online Account
The fastest route is to log into your IRS online account and open the IP PIN section of the profile page. The current year’s code is generally available from mid-January through mid-November.1Internal Revenue Service. Get an Identity Protection PIN If you don’t have an account yet, you’ll set one up through ID.me, which requires a government-issued photo ID and a selfie taken by smartphone or webcam so the system can confirm you match the ID.3Internal Revenue Service. How to Register for IRS Online Self-Help Tools
CP01A Notice in the Mail
If you’re enrolled in the program—especially if you were placed in it after confirmed identity theft—the IRS mails a CP01A notice each December or January containing the new six-digit code for the upcoming calendar year.4Internal Revenue Service. Understanding Your CP01A Notice Keep it with your tax records.
Form 15227
If you can’t set up an online account, you can request a code by filing Form 15227. This option is limited to taxpayers whose adjusted gross income on their most recently filed return is below $84,000 (or $168,000 if married filing jointly) and who have access to a telephone.5IRS.gov. Form 15227 Application for an Identity Protection Personal Identification Number IP PIN After the IRS verifies your identity by phone, the code arrives by mail in about four to six weeks.
Taxpayer Assistance Center
If neither the online account nor Form 15227 works for you, schedule an in-person appointment at a local Taxpayer Assistance Center and bring a government-issued photo ID.1Internal Revenue Service. Get an Identity Protection PIN
Lost the CP01A or Never Got One
The quickest fix is to sign into your IRS online account and pull the current code from the profile page.6Internal Revenue Service. Retrieve Your Identity Protection PIN IP PIN
If online access isn’t possible, call 800-908-4490, Monday through Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific Time). Once the representative verifies your identity, the IRS will mail your IP PIN to the address on file within 21 days.6Internal Revenue Service. Retrieve Your Identity Protection PIN IP PIN
As a last resort, if the code cannot be reissued in time and you can’t retrieve it online, the IRS will let you file a paper return without one. The agency will then review the return to confirm you filed it, and your refund will be delayed.6Internal Revenue Service. Retrieve Your Identity Protection PIN IP PIN
What Happens If You File With Last Year’s IP PIN
The outcome depends on how you file.
- E-filed returns: The IRS checks the code against its records instantly. If it’s missing, incorrect, or from a previous year, the return is rejected. You’ll need to enter the correct current-year code and resubmit.1Internal Revenue Service. Get an Identity Protection PIN
- Paper returns: A paper return with a wrong or missing IP PIN is not rejected outright, but it goes through additional review to confirm it’s legitimate. That delays processing and any refund.4Internal Revenue Service. Understanding Your CP01A Notice
If your e-file is rejected with a message that an IP PIN is required, at least one Social Security number or ITIN on the return has an active code on file. Retrieve the current one using any of the methods above before you resubmit.2Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number IP PIN