IRS Form 15227: Eligibility, Filing Steps, and IP PIN Use

IRS Form 15227 is the paper application for requesting an Identity Protection PIN, the six-digit code the IRS assigns to keep anyone else from filing a federal tax return under your Social Security number. The form is built for taxpayers who can’t verify their identity through the IRS’s online Get an IP PIN tool and whose adjusted gross income is below $84,000, or $168,000 for a married couple filing jointly.¹ Once you submit it, an IRS agent calls to verify your identity by phone, then mails the PIN to you within four to six weeks.²

Who Qualifies to File Form 15227

You don’t have to be an identity theft victim to apply. The form is open to anyone who wants to lock down their tax account in advance, provided you meet all four of these conditions:¹

You have not already been assigned an IP PIN. If you have one, use the retrieval process instead.
You have a Social Security number or Individual Taxpayer Identification Number on file with the IRS.
Your adjusted gross income on your most recently filed return is under $84,000 filing individually, or under $168,000 filing jointly.
You have a working telephone number where the IRS can reach you for identity verification.

The income cap is the detail most applicants miss. If your AGI is above those figures, Form 15227 is not available to you. The online Get an IP PIN tool has no income restriction, but it requires an IRS account through ID.me, which involves uploading a government-issued photo ID and a facial recognition step.³ Form 15227 exists as the alternative for people who can’t clear those digital hurdles.

When to Use Form 14039 Instead

Form 15227 and Form 14039 are often confused, but they do different jobs. Form 15227 is a preventive application: you’re asking for an IP PIN before anything goes wrong. Form 14039, the Identity Theft Affidavit, is what you file after someone has already used your information to submit a fraudulent return.⁴

If you’re a confirmed victim of tax-related identity theft, you generally do not need Form 15227. After the IRS resolves the fraudulent return through Form 14039, it places a marker on your account and automatically mails you a CP01A notice with a new IP PIN each year.⁵

How to Fill Out Form 15227

Download the current version from IRS.gov. The form itself is short, but the IRS matches every entry against its records, and any mismatch will stall the process.

You’ll provide your full legal name exactly as it appears on your most recent return, your SSN or ITIN, your current mailing address, and a daytime phone number. The phone number matters more than any other field, because the IRS verifies your identity by calling you directly. A wrong or disconnected number kills the application.¹

Sign and date the form by hand. The signature block is a perjury declaration, meaning you certify under penalty of law that the information is true. Filing a false signed declaration is a felony under 26 USC 7206, carrying fines up to $100,000 and up to three years in prison.⁶ An unsigned form is rejected without processing.¹

No supporting documents go with the form. You don’t attach a driver’s license, passport, or any other ID. All verification happens on the follow-up phone call.¹ Keep your most recent return within reach, though. The agent who calls will ask questions drawn from it.

One boundary worth knowing: Form 15227 has no provision for someone with power of attorney to sign for you. The IRS requires direct contact with the taxpayer to authenticate identity.¹ The dependent process, covered below, is the only exception.

Where to Send It

Pick one submission method. The IRS specifically warns against sending the same application both ways, which creates duplicates and slows processing.¹

By mail: Department of the Treasury, IRS, Fresno, CA 93725.
By fax: 855-807-5720 (toll-free). Include a cover sheet marked “Confidential.”

If you mail it, use a service with tracking so you have proof of delivery. A guided online submission option is also available through IRS.gov for some taxpayers, and it still ends with the same phone verification step.²

What Happens After You Submit

The IRS calls the phone number on the form. There is no set timeline for when the call arrives, so make sure it’s a number you actually answer. The agent will ask questions that only the real taxpayer should be able to answer, drawn from prior returns and account information, so keep your most recently filed return nearby.

Once your identity is confirmed, the IRS mails the six-digit PIN to the address on file. Plan on four to six weeks.² Because of that window, filing Form 15227 in the middle of tax season is risky. Send it well before you plan to file your return.

Using the IP PIN Once You Have It

Include the PIN on every federal return you file during that calendar year. It applies to Forms 1040, 1040-NR, 1040-PR, 1040-SR, and 1040-SS,³ and covers both your current-year return and any delinquent prior-year returns filed during the same calendar year.⁷

If you e-file without the correct PIN, the IRS rejects the return immediately, and you re-enter and resubmit. Paper returns aren’t rejected outright, but a missing or incorrect PIN sends them into extended manual review, which can delay any refund significantly.⁷

Two boundaries to keep in mind. The PIN only protects federal returns; state agencies run their own identity systems. And the PIN changes every year. If you got yours through Form 15227, the IRS mails a CP01A notice with a fresh PIN between mid-December and early January.⁷

Requesting a PIN for a Dependent

A parent or legal guardian can request an IP PIN for a child or other dependent. How you do it depends on the dependent’s age and ability to set up an online account:⁷

A dependent who is 18 or older requests their own PIN through their IRS online account or by creating one through ID.me.
For a dependent under 18, or anyone unable to set up an account, a parent or legal guardian submits Form 15227 using the dependent’s SSN or ITIN and provides their own phone number for the verification call.
If neither the online tool nor the form works, a parent or guardian can go to a local Taxpayer Assistance Center. Bring your own ID plus two documents for the dependent, such as a birth certificate, Social Security card, passport, or a letter on healthcare provider letterhead.

One caution: a minor dependent’s IP PIN cannot be retrieved online. If it gets lost, call 800-908-4490 to request a replacement.⁸

1
Internal Revenue Service. IRS Form 15227 Application for an Identity Protection Personal Identification Number
2
Taxpayer Advocate Service. Get an IP PIN to Protect Yourself From Tax-Related Identity Theft – Updates for 2026
3
Internal Revenue Service. Get an Identity Protection PIN
4
Internal Revenue Service. When to File an Identity Theft Affidavit
5
Internal Revenue Service. Understanding Your CP01A Notice
6
Office of the Law Revision Counsel. 26 USC 7206 – Fraud and False Statements
7
Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
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Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)