IRS IP PIN for Dependents: How to Request, File, and Renew

To get an IRS IP PIN for a dependent, the route depends on the dependent’s age and your household income: dependents 18 and older can request one through their own IRS Online Account, dependents under 18 (and adults who can’t verify online) go through Form 15227 if your last-filed adjusted gross income was under $84,000 single or $168,000 joint, and anyone who doesn’t fit those paths can enroll in person at a Taxpayer Assistance Center. Once the dependent has a PIN, you must enter it on your e-filed federal return wherever that dependent appears, or the IRS will reject the filing.

When a Dependent Needs an IP PIN

A dependent lands in the IP PIN program one of two ways. The IRS may assign one after detecting that the dependent’s Social Security number was used in a suspected identity theft incident; in that case a CP01A notice arrives each December or January with a new six-digit code for the coming filing year.¹ Or you can enroll the dependent voluntarily. Anyone with an SSN or ITIN who can verify their identity is eligible.²

Either way, once the dependent has a PIN, you’re required to put it on your return when you claim them. Leave it off an e-filed return, or enter the wrong number, and the return bounces. A paper return without a dependent’s IP PIN won’t be rejected, but processing slows down while the IRS confirms it’s legitimate.²

How to Request an IP PIN for a Dependent

Three paths exist. Which one applies depends on the dependent’s age, whether they can pass IRS online identity verification, and your income.

Online (Dependent Is 18 or Older)

If your dependent is 18 or older, the fastest option is the IRS “Get an IP PIN” tool at irs.gov/getanippin. The dependent creates their own IRS Online Account, verifies their identity through the IRS registration process, and can request a PIN on the spot.²

Verification asks for financial account data or prior-year tax information, which many young adult dependents don’t have. If that step fails, move to one of the options below.

Form 15227 (Under 18, or Adults Who Can’t Verify Online)

Dependents under 18 cannot use the online tool.³ The usual alternative is Form 15227, Application for an Identity Protection Personal Identification Number, which can be submitted online through the IRS website or by mail or fax.⁴

Form 15227 has an income ceiling. It’s only available if the adjusted gross income on your last-filed return was below $84,000 for individual filers or $168,000 for married filing jointly.⁴ Above those numbers, the in-person route is your only option.

After the IRS receives the form, an agent calls the phone number you listed to verify the dependent’s identity. Once verified, the PIN arrives by mail, usually within four to six weeks, and applies to the following filing year rather than the current one.³ Start in summer or early fall if you want the PIN in hand before filing season.

In Person at a Taxpayer Assistance Center

If online verification is out of reach, your income exceeds the Form 15227 threshold, or you’d rather handle it face to face, book an appointment at an IRS Taxpayer Assistance Center. Find the nearest office through the IRS Taxpayer Assistance Locator or by calling 844-545-5640.³

Bring:

For you, one government-issued photo ID plus one additional form of identification.
For the dependent, two forms of identification, such as a birth certificate and Social Security card.

This is the backstop when the other paths don’t fit. It’s open to everyone regardless of age or income.

Where the Dependent’s IP PIN Goes on Your Return

When you e-file, your tax software should prompt you to enter an IP PIN for every person on the return who has one. A dependent’s IP PIN needs to appear on:

Form 1040, 1040-NR, 1040-PR, 1040-SR, or 1040-SS, whichever you’re filing.
Form 2441, Child and Dependent Care Expenses, if you’re claiming that credit.
Schedule EIC, if the dependent is a qualifying child for the Earned Income Credit.

Missing the PIN on any of these forms triggers an e-file rejection.² If you can’t find the entry field, search your software’s help for “Identity Protection PIN” or “IP PIN.”

For paper returns, the IRS does not require you to write a dependent’s IP PIN on the form, though your own PIN as primary or secondary taxpayer still needs to go on it. Paper returns take longer to process either way.²

One boundary worth flagging: the federal IP PIN is not used on state income tax returns. Don’t enter it on a state form, even one that pulls data from your 1040.²

If Your Return Is Rejected or You Lost the PIN

An e-file rejection code will tell you which person’s IP PIN caused the problem: yours, your spouse’s, or the dependent’s.² To retrieve it:

For dependents 18 and older, log into the dependent’s IRS Online Account.
For minor dependents, online retrieval isn’t available. 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). After identity verification, the PIN is mailed to the address on file within 21 days.⁵

Do not file another Form 15227 to recover a lost PIN. That form is only for first-time enrollment, and refiling it after the dependent already has an IP PIN creates delays.⁵

The Yearly Renewal and Keeping Your Address Current

IP PINs expire at year-end. A fresh one generates automatically and goes out by CP01A notice from mid-December through early January. Whatever PIN arrives at the start of the year is the one you use on every federal return filed that calendar year, including late returns from prior tax years.²

Because the notice comes by mail, keep the IRS address current. File Form 8822 after a move. A CP01A sent to an old address is one of the most common reasons families end up scrambling to retrieve a dependent’s PIN close to the filing deadline.⁶

Opting a Dependent Out

If you voluntarily enrolled a dependent and want out, opt-out may be available, but only if the dependent was never a victim of tax-related identity theft. Log into the dependent’s IRS Online Account and look at the IP PIN section on the profile page for the opt-out option. If online access isn’t possible, call 800-908-4490 to ask about eligibility.²

After opting out, wait up to 72 hours before you can e-file without a PIN or opt back in. Dependents who joined through a one-time enrollment (rather than ongoing enrollment) drop off automatically at the end of the calendar year with nothing further required.

1
Internal Revenue Service. Understanding Your CP01A Notice
2
Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
3
Internal Revenue Service. Get an Identity Protection PIN
4
Internal Revenue Service. Form 15227, Application for an Identity Protection Personal Identification Number
5
Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)
6
Internal Revenue Service. CP01A Notice