How does the IRS identity protection PIN program work and who is eligible?
Executive summary
The IRS Identity Protection Personal Identification Number (IP PIN) is a six‑digit number the IRS issues to help prevent tax‑related identity theft by verifying that a filer is the legitimate taxpayer; taxpayers must enter their current IP PIN on their return or the return will be rejected or flagged [1][2]. The program historically issued PINs automatically to confirmed identity‑theft victims but has been expanded into a voluntary opt‑in program for taxpayers who can prove their identity online, in person, or by using a paper process [3][4][5].
1. How the IP PIN works in practice
An IP PIN functions like a persistent additional authentication code: the IRS assigns a unique six‑digit number for a filing year and requires that number be entered on the taxpayer’s return so the IRS can match the filer to that number before processing refunds or credits; without the correct PIN the e‑file will be rejected and paper returns may be delayed while identity is verified [1][3]. The PIN is updated annually for participants, and the IRS displays or mails the current year’s IP PIN through the taxpayer’s authenticated IRS Online Account or via mailed notices for those in special programs [6][3]. The IRS warns that it will never call, email, or text to request an IP PIN, and taxpayers should only share it with trusted tax software or a preparer for filing purposes [4].
2. Who has traditionally been eligible — confirmed victims
Before the broader opt‑in expansion, the IRS automatically issued IP PINs to taxpayers for whom it had confirmed tax‑related identity theft — typically those who filed Form 14039, the Identity Theft Affidavit — and the agency would mail an annual IP PIN notice to those victims once cases were resolved [3][4]. That victim‑protection pipeline remains in place: confirmed identity‑theft victims are placed in the program and receive a new IP PIN each filing year without needing to re‑enroll manually [3].
3. Who is eligible now — opt‑in expansion and requirements
The IRS opened the IP PIN program to a much broader group: anyone with a Social Security number (SSN) or an Individual Taxpayer Identification Number (ITIN) who can successfully verify their identity is eligible to enroll in the opt‑in program [7][2]. Enrollment requires passing the IRS’s identity verification process—most commonly by creating or signing into an IRS Online Account and completing digital identity proofing (which may use services like ID.me), or by visiting a Taxpayer Assistance Center and presenting identification, or by submitting Form 15227 where applicable [6][5][8]. Spouses and dependents may obtain their own IP PINs if they can pass the same identity verification steps [9].
4. How to get, retrieve, and what to expect operationally
Taxpayers may “get an IP PIN immediately” by using the IRS Get an IP PIN tool through an authenticated online account after identity verification, or they can schedule an in‑person appointment at a Taxpayer Assistance Center, or use the paper Form 15227 option in qualifying circumstances; the IRS provides guidance on timing (opt‑in windows, maintenance periods) and encourages signing up in advance of filing seasons to avoid outages [5][10][6]. For those already in the program, the PIN appears in the IRS account; for confirmed victims the IRS sends a CP01A notice with the new year’s PIN [3][6].
5. Limits, tradeoffs, and remaining questions
The program greatly reduces successful use of stolen SSNs to file fraudulent returns, but it requires reliable identity verification infrastructure and can create filing complications: returns without the correct PIN are rejected or delayed, including dependent‑related credits if a dependent’s PIN is omitted [3][1]. The expansion to anyone with an SSN or ITIN increases protection broadly but also depends on taxpayers’ ability to complete verification online, by appointment, or on paper—limitations and user experience issues persist and are documented by IRS guidance and the Taxpayer Advocate [10][7][2]. The provided sources do not offer independent statistical measures of prevented fraud or program error rates; reporting here is limited to the IRS and Taxpayer Advocate descriptions and IRS procedural documents [1][2][5].
Bottom line
The IP PIN is a proven defensive tool the IRS uses to block tax return fraud: it’s automatically furnished to confirmed ID‑theft victims and now available to virtually any taxpayer or dependent with an SSN or ITIN who can verify identity through the IRS’s online, in‑person, or paper channels; mindful enrollment and careful safeguarding of the six‑digit PIN are essential because an incorrect or missing PIN will stall processing [3][2][4].