Any parent or legal guardian can get an IP PIN for their child from the IRS, and you don’t have to wait for an identity theft problem to do it. Because children under 18 can’t open an IRS online account, the two ways to get an Identity Protection PIN for your child are to submit Form 15227 online (if your income is under the threshold) or to bring the child to a Taxpayer Assistance Center appointment. The PIN is a six-digit number that blocks anyone else from filing a tax return using your child’s Social Security number or ITIN.
Who Can Get One
The IP PIN program is open to anyone with an SSN or ITIN who can verify their identity, children included. No prior identity theft is required, and no invitation letter from the IRS is needed. Parents and legal guardians can enroll a dependent as a preventive step even if the child has no filing requirement of their own.1Internal Revenue Service. Get an Identity Protection PIN (IP PIN)
If your child was a confirmed victim of tax-related identity theft and the IRS resolved the case, the IRS will assign an IP PIN automatically. The IRS may also send an invitation letter offering enrollment. Neither is necessary; voluntary enrollment is available to everyone.2Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
Why You Can’t Just Use the Online Tool
Adults can request their own IP PIN through an IRS online account. That path isn’t available for a child. ID.me, the identity verification service the IRS uses, does not verify anyone under 18. So the online self-service route is off the table for minors, and you’ll be using one of the two methods below.
Method 1: Submit Form 15227 Online
Form 15227, Application for an Identity Protection Personal Identification Number, is the simpler option for most families. You can submit it online at IRS.gov without printing or mailing anything. To qualify, your adjusted gross income on your most recently filed return must be below $84,000 if you file as an individual, or below $168,000 if you file jointly.1Internal Revenue Service. Get an Identity Protection PIN (IP PIN)
On the form, provide your child’s full name, SSN or ITIN, and date of birth, along with your own name, SSN, mailing address, and a phone number. After you submit, the IRS calls that phone number to verify your identity. Once you’re verified, your child’s IP PIN arrives by mail within four to six weeks.3Internal Revenue Service. Form 15227 – Application for an Identity Protection Personal Identification Number
That timing matters. If you submit the form in March hoping to file in early April, the PIN probably won’t reach you in time. Send it in well before you plan to file.
Method 2: Appointment at a Taxpayer Assistance Center
If your income is above the Form 15227 thresholds, or if the phone verification doesn’t work out, make an appointment at a local Taxpayer Assistance Center (TAC). Use the office locator at IRS.gov or call 844-545-5640 to schedule.1Internal Revenue Service. Get an Identity Protection PIN (IP PIN)
Bring one government-issued photo ID (driver’s license or passport) plus one additional form of ID for yourself. For your child, bring two of the following:
- Birth certificate showing name at birth, date of birth, and city of birth
- Social Security card
- Passport
- Bank statements
- Student records from grade school, high school, or college
- Healthcare provider letter on letterhead listing the child’s full name, the parent or guardian’s full name and address, the child’s date of birth, and the provider’s signature
Legal guardians who are not biological parents should also bring proof of guardianship.2Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
Using the PIN on Your Tax Return
How you use the IP PIN depends on how you file. For e-filed returns, enter your child’s IP PIN on every form that includes their SSN, including Form 1040, Form 2441 (Child and Dependent Care Expenses), and Schedule EIC if applicable. If the PIN is missing or wrong, the IRS rejects the entire return and you’ll need to correct it before resubmitting.2Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
For paper returns, you do not enter a dependent’s IP PIN at all. That rule only applies to e-filed returns. If an e-filed return gets rejected because of a missing dependent IP PIN, switching to paper is a workaround, though paper filing takes considerably longer to process.2Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
Each Year the IRS Sends a New One
You only enroll once. After that, the IRS generates a new six-digit IP PIN for your child each year and mails it in a CP01A notice around December or January, ahead of filing season.4Internal Revenue Service. Understanding Your CP01A Notice
Do not submit another Form 15227 if your child already has an IP PIN or has been notified that one was assigned. The form’s instructions tell you to skip reapplication in that situation.3Internal Revenue Service. Form 15227 – Application for an Identity Protection Personal Identification Number
Each year’s PIN is valid only for returns filed during that calendar year. Last year’s number won’t work on this year’s return. If the CP01A notice hasn’t arrived by late January, call before filing season gets busy.5Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)
If You Lose the PIN
A minor’s IP PIN cannot be retrieved through the IRS online tool; that feature exists only for adults with their own IRS online accounts. If you’ve lost or never received your child’s PIN, call the IRS at 800-908-4490, Monday through Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific time). The IRS will reissue the PIN after verifying your identity by phone.5Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)
Keep the PIN somewhere secure. Share it only with the IRS or your tax preparer. Anyone holding both your child’s SSN and IP PIN could file a return using that information.
Divorced or Separated Parents
The IRS doesn’t publish specific guidance on which parent requests the IP PIN when parents are separated. Generally the IRS treats the custodial parent, meaning the one the child lived with for the greater number of nights during the year, as the parent who claims the child. If nights are equal, the parent with the higher adjusted gross income is treated as custodial.6Internal Revenue Service. Claiming a Child as a Dependent When Parents Are Divorced, Separated or Live Apart
The IRS does not issue separate IP PINs for the same child to different parents. If the noncustodial parent claims certain tax benefits through Form 8332, both parents will need the same PIN at filing time, which means whoever requested it has to share it with the other parent each year. Working that out before January avoids a scramble.