How to Get an IRS IP PIN for Your Dependent: Form 15227 or Online

To get an IRS IP PIN for a dependent, you have three options: pull it from the dependent’s IRS online account, submit Form 15227, or bring the dependent to a Taxpayer Assistance Center in person. The right path depends on the dependent’s age and your income. Dependents under 18 cannot use the online account method, so most parents end up filing Form 15227 or booking an in-person appointment.¹

Does Your Dependent Actually Need an IP PIN?

An IP PIN is a six-digit code the IRS attaches to a specific Social Security Number or ITIN. Any e-filed return listing that SSN or ITIN gets rejected unless the correct code is entered. If your dependent has one, you need it to claim them.²

A dependent ends up in the program one of two ways. The IRS enrolls them automatically after a fraudulent return is filed using their SSN, then mails Notice CP01A each year with the new code.³ Or a parent opts the dependent in voluntarily to prevent theft before it happens. Anyone with an SSN or ITIN can enroll, and parents can request enrollment on a dependent’s behalf.¹

If you’re not sure whether your dependent is enrolled, try to e-file and watch for rejection codes. IND-996 means a required IP PIN was missing, and IND-995 means the one you entered didn’t match IRS records.⁴ Either rejection confirms the SSN is in the program.

Dependents with ITINs are eligible on the same terms as those with SSNs, and the enrollment process works the same way.²

Option 1: IRS Online Account

If your dependent is 18 or older, the fastest route is their own IRS online account. Once they log in, the current IP PIN appears on the profile page immediately. If they don’t yet have an account, they’ll need to set one up through ID.me, which requires a government photo ID and a live selfie taken on a phone or webcam. The system matches the selfie to the ID.⁵

This path is closed to dependents under 18. The IRS directs minors to the other two options. Adult dependents without much financial history, including college students who have never filed a return, often fail ID.me’s verification as well.¹

Option 2: Form 15227

For dependents under 18, and for anyone else who can’t use the online account, Form 15227 is usually the practical choice. The form can now be submitted through the IRS website rather than mailed on paper.¹

There is an income ceiling. Your adjusted gross income on your most recent return must be below $84,000 if you file as an individual, or below $168,000 if married filing jointly. Above those thresholds, Form 15227 is not an option and you’ll need the in-person path instead.⁶

After you submit the form, the IRS calls the phone number you listed to verify your identity. If you want to confirm the caller really is from the IRS, hang up and dial 800-908-4490 before answering any questions.⁶ Once you pass verification, the IP PIN arrives in the mail, usually within four to six weeks. After that first year, a new PIN comes automatically every winter.¹

Option 3: In-Person at a Taxpayer Assistance Center

If the online account is unavailable and your income is too high for Form 15227, book an appointment at a local Taxpayer Assistance Center. This is also the fallback when you need the PIN faster than Form 15227 will deliver it, though the PIN still arrives by mail roughly 21 days after your visit.²

Bring identification for yourself and the dependent. For yourself, one government photo ID plus one additional form of identification. For the dependent, bring two of the following:²

Birth certificate showing name at birth, date of birth, and city of birth
Social Security card
Passport
Bank statements
School records from grade school, high school, or college
A letter from a healthcare provider on official letterhead, signed, showing the dependent’s full name, parent or guardian name, address, and date of birth

If you aren’t the dependent’s biological parent, the IRS may also ask for proof of legal guardianship. Bring the court paperwork so the trip isn’t wasted.

Entering the IP PIN on Your Return

When you e-file, enter the dependent’s six-digit IP PIN in the Identity Protection PIN field in your tax software. The code is required on Form 1040 and also on Form 2441 (Child and Dependent Care Expenses) and Schedule EIC (Earned Income Credit) when either applies.³ Leaving it blank or entering the wrong number causes the IRS to reject the whole return.

Paper returns work differently. A dependent’s IP PIN is not required on a paper-filed return. The IRS will still process it, though verification takes longer by hand.²

If the Deadline Is Close and You Still Don’t Have the PIN

A rejected e-file is not a filed return. The IRS treats it as if nothing was submitted, so your deadline is not met. Two ways out: retrieve the correct IP PIN and resubmit electronically, or print and mail the return on paper. Paper filing skips the IP PIN requirement entirely for dependents, though any refund will take considerably longer than an accepted e-file.²

Getting the New PIN Each Year

IP PINs change every year. The IRS generates a fresh six-digit number for each enrolled person and mails it on Notice CP01A between mid-December and early January, before filing season opens.² Last year’s PIN won’t work this year.

If the notice doesn’t arrive, retrieval depends on age. An adult dependent with an IRS online account can log in and see the current PIN right away. For a minor, online retrieval is not available. Call 800-908-4490, Monday through Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific time). After phone verification, the IRS mails the new PIN within 21 days.⁷

If you’ve moved, file Form 8822 to update your address before the next CP01A goes out. The IRS mails IP PINs only to the address on file, and a notice sent to an old address will not be forwarded.⁸

Shared Custody and the Other Parent

The IP PIN follows the child, not the parent. Whichever parent claims the dependent needs that child’s current PIN, no matter who has physical custody or who originally enrolled the child. A non-custodial parent claiming the child with Form 8332 (Release of Claim to Exemption) still needs the dependent’s IP PIN to e-file.²

In practice, the parent who receives the CP01A notice holds the code. The IRS will not share it directly with the other parent. If you’re the non-custodial parent and your co-parent won’t give you the number, paper filing lets you claim the dependent without it, at the cost of a slower refund.

1
Internal Revenue Service. Get an Identity Protection PIN
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Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
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Internal Revenue Service. Understanding Your CP01A Notice
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IRS. Identity Protection
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Internal Revenue Service. New Identity Verification Process to Access Certain IRS Online Tools and Services
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Internal Revenue Service. Form 15227 (Rev. 1-2026)
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Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)
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Internal Revenue Service. Notice CP01A