Recent Tax Updates

IRS Identity Protection PIN is Now Open to All Taxpayers

January 20, 2021

Beginning this year the IRS is expanding the Identity Protection PIN Opt-In Program to all taxpayers who can verify their identities.

The Identity Protection PIN (IP PIN) is a six-digit code known only to the taxpayer and to the IRS. It helps prevent identity thieves from filing fraudulent tax returns using a taxpayers' personally identifiable information. It helps the IRS verify that the federal return that is being filed is truly the taxpayer’s.

Here are a few key things to know about the IP PIN Opt-In program:

• It is voluntary
• Each individual must pass a rigorous identity verification process
• An IP PIN is valid for a calendar year
• Once an individual receives an IP PIN it must be entered on their federal return to avoid rejections and delays in processing of the return
• Spouses and dependents are eligible for an IP PIN

Any individual who has an SSN or ITIN may request an IP PIN using the Get an IP PIN tool on the IRS website. In order to obtain an IP PIN each individual must verify their identity by registering and going through the IRS Secure Access identity authentication process.

For those individuals that cannot authenticate themselves online they will need to do one of the following to receive an IP PIN:

• If the individual’s AGI on their most recent federal return was $72,000 or less, they can complete  Form 15227 (Application for an Identity Protection Identification Number) and mail or fax it to the IRS.

  An IRS assistor will then call the individual to verify their identity. Once this is done the IRS will issue them an IP PIN for the 2022 filing season.

• If their AGI is greater than $72,000 they will have to call IRS and make an appointment at an IRS Taxpayer Assistance Center. They will then verify their identity in person and will then receive an IP PIN that can be used when filing their 2020 federal return during the 2021 filing season. The IRS will mail them their PIN and they should receive it within three weeks.

For more details see the “Alternatives to the online tool” section of the Get An Identity Protection PIN page on the IRS website.

For more information on the IP PIN program see the following on the IRS website:

• IRS News Release of January 12, 2021 - All taxpayers now eligible for Identity Protection PINs
• Publication 5367 – Identity Protection PIN Opt-in Program for Taxpayers
• Get an Identity Protection PIN
• Secure Access: How to Register for Certain Online Self-Help Tools – Includes information on what information an individual will need when they register
• IP PIN FAQs