What Is a Taxpayer Authentication Number (IP PIN)?

An IRS IP PIN (Identity Protection PIN) is a six-digit code that locks your Social Security number or Individual Taxpayer Identification Number so no one else can file a federal tax return under it. The IRS issues a new code each year, and any return submitted without the correct PIN is rejected electronically or held on paper. Anyone with an SSN or ITIN can request one for free, whether or not they’ve been a victim of tax-related identity theft.¹

What the IP PIN Protects

Think of the code as a second password for your tax identity. When you or your preparer files, the IRS checks the six digits against its records before accepting the return. A wrong or missing PIN triggers an automatic rejection for e-filed returns, or a hold on paper returns until the IRS can verify your identity.¹

Only you and the IRS know the number, and a fresh one is generated each year. Old codes expire and cannot be reused. The PIN applies only to federal individual returns: Forms 1040, 1040-NR, 1040-PR, 1040-SR, and 1040-SS. It is not required on extension requests like Form 4868, on business returns, or on state income tax returns.²

Who Needs One

If the IRS has confirmed you as a victim of tax-related identity theft, you’re enrolled automatically. Every federal return you file going forward must include the code, and there’s no option to withdraw.²

Everyone else with a valid SSN or ITIN can opt in voluntarily. It’s worth considering if your personal data has turned up in a breach, if you’ve received suspicious tax correspondence, or if you just want an extra layer. Voluntary enrollees pick between continuous enrollment, which carries into future years, and one-time enrollment, which covers only the current calendar year and drops off automatically at year’s end.²

How to Request an IP PIN

Online Account

The fastest route is your IRS online account at IRS.gov. Go to the IP PIN section on your profile, verify your identity, and the code appears on screen. New users create an account through ID.me using an SSN or ITIN and a government photo ID such as a driver’s license, state ID, or passport.³ The online tool is generally available from mid-January through mid-November.¹

Form 15227

If you can’t set up an online account, apply on Form 15227. There’s an income cap: adjusted gross income on your most recently filed return must be below $84,000 filing individually or below $168,000 married filing jointly. The form asks for your legal name, mailing address, SSN or ITIN, and a phone number. An IRS agent then calls to verify your identity, and the PIN arrives by mail, typically in four to six weeks.⁴¹

In-Person Appointment

When online verification fails and you don’t qualify for Form 15227, schedule an appointment at a local Taxpayer Assistance Center. Bring one government-issued photo ID and one additional form of identification. The agent verifies you on the spot and enrolls you in the program.¹

Using the Code on Your Return

Enter the six digits in the boxes labeled “Identity Protection PIN” in the signature area of Form 1040. Tax software has a dedicated field. If you use a paid preparer or a volunteer program, share the code with them so it lands on the return.²

Amended returns follow the same rule. When you file Form 1040-X, attach a Form 1040 with your current IP PIN. Keep the number in a safe place, and don’t share it with anyone besides a trusted preparer.²

Joint Returns and Dependents

On a joint return, only the spouse who has an IP PIN needs to enter it. If both spouses are enrolled, both codes go on the return. When an e-filed joint return gets rejected for a PIN issue, check the rejection code to see whether the problem is with your number, your spouse’s, or a dependent’s.²

Dependents 18 or older create their own IRS online account and request a code directly. For dependents under 18, or older dependents who can’t set up an account, a parent or guardian files Form 15227 on their behalf, and the IRS calls to verify the parent’s identity. The in-person option also works: bring two forms of identification for the dependent, such as a birth certificate and Social Security card.²

If You Lose or Never Receive Your Code

The IRS mails a CP01A notice with your new IP PIN each December or January. If it doesn’t arrive or you misplace it, there are a few ways to recover the number:⁵

Log in to your IRS online account and find the PIN on your profile page, where a digital copy of the CP01A notice is also available.
Call 800-908-4490, Monday through Friday, 7 a.m. to 7 p.m. local time. Once the agent verifies your identity, the code is mailed to your address on file within 21 days. International callers use 267-941-1000, which is not toll-free.
For a minor dependent, a parent or guardian must call 800-908-4490. Minors cannot recover a code online.

The 21-day mailing window can push you close to a filing deadline, so setting up an online account before tax season is the safer move.⁶

Opting Out

You can leave the program only if you enrolled voluntarily and have never been a confirmed victim of tax-related identity theft. Taxpayers auto-enrolled after a fraud case cannot opt out. To withdraw, update your PIN settings in your online account or call 800-908-4490. After you opt out, allow up to 72 hours before you can e-file without a PIN or re-enroll if you change your mind.²

If you chose one-time enrollment, no action is needed. The IRS drops you from the program at year’s end, and you can re-enroll through your online account the following year.²

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. Creating an Account for IRS.gov
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Internal Revenue Service. Form 15227 Application for Identity Protection Personal Identification Number
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Internal Revenue Service. Understanding Your CP01A Notice
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Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)