• If a taxpayer, spouse, or dependent has experienced IRS-related identity theft (a fraudulent tax return has been filed using their SSN or ITIN) and has previously worked with the IRS to fix this, the IRS will issue a CP01A letter with an IP PIN to be used for filing a return. The IRS will provide the taxpayer with a new IP PIN each year, prior to the start of the tax season; the IP PIN is to be used for all e-filed returns during the calendar year.
    • The taxpayer should have checked “Yes” for box 11 of Page 1 of the Intake Booklet, “… been a victim of tax related identity theft or issued an Identity Protection PIN?” 
  • An IP PIN issued at the beginning of a calendar year is effective (and required) for all tax returns are e-filed during that calendar year, regardless of the tax year of the return or amended return.
  • As of 2021, residents of all states can also voluntarily apply online to get an IP PIN, as described in Pub 5367, Identity Protection PIN Opt-in Program for Taxpayers. Then, each year they must obtain a new IP PIN through their account at irs.gov/ippin.
  • For a MFJ return, enter the IP PIN only for whoever is shown on the IRS letter as having been issued that IP PIN. (But check to see if both the taxpayer and spouse have an IP PIN.)
  • An IP PIN is entered on the IRS Identity Protection Pin page, which can be reached in one of two ways. 
    • From the Basic Information menu
    • In the Federal Section [Miscellaneous Forms > IRS Identification Pin]
  • New:  TaxSlayer now has an e-file warning if there was an IP PIN on the prior return but not the current return.
  • If the taxpayer received an IP PIN but can’t find it, there are two options: 
    • The taxpayer can call the IRS ID Theft hotline, 800-908-4490, to get the IP PIN reissued. The IRS will mail the IP PIN to the taxpayer’s address of record within 21 days.
    • The taxpayer can go online (to irs.gov/ippin ; click “Get an IP PIN”) and, by accessing or creating an account (see above), retrieve their IP PIN.
  • If the taxpayer is unable to retrieve or get a new IP PIN, then the return must be paper-filed (create a note - page 8 - saying that). 
  • More information can be found on page P-5 of Pub 4012, “IP PIN Guidance for Identity Theft Victims.”

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