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If someone files a fraudulent tax return using your name and identifying information, resolving the issue can be time-consuming and frustrating. Even when the IRS detects and stops the false return – which it is often able to do – subsequent returns filed under your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), including your legitimate return, may be flagged for additional review. Resolving tax-related identity theft can take taxpayers months and in many cases years, to work through the IRS’s heightened identity verification requirements to get their refunds, as taxpayers are the ones who bear the burden of proving their identity.
One way to protect against tax-related identity theft is to get an Identity Protection PIN (IP PIN) from the IRS. An IP PIN is a six-digit number issued by the IRS that helps protect against someone else filing a tax return using your name and SSN or ITIN by serving as an additional authentication factor. When you are enrolled in the IP PIN program, the IRS will reject any e-filed return with your information that does not include the IP PIN and will subject any paper return without the IP PIN to additional scrutiny, which can significantly delay processing because the IRS must manually verify the taxpayer’s identity.
One small six-digit number can stop a much bigger tax nightmare and can save you months – or even years – of frustration.
Prevention is far easier than recovering from tax-related identity theft. If you plan to enroll in the IP PIN program for the first time this season, act quickly to ensure you get your number before the filing deadline.
The IRS automatically enrolls taxpayers who have been the victim of identity theft into the IP PIN program. Other taxpayers can choose to opt in. As of July 2024, more than 10.4 million taxpayers had taken the steps to obtain an IP PIN.
The fastest way to enroll is through an IRS online account, which allows you to join the IP PIN program and view your PIN immediately. If you have not yet set up an online account, enrolling in the IP PIN program is yet one more reason to do so. If you voluntarily enroll, you will receive a new IP PIN each year unless you choose one-time enrollment (which lasts one calendar year only) or you later opt out.
Other methods to enroll in the IP PIN program include:
To avoid a potential delay, I recommend applying online. If you file Form 15227 or visit a TAC, you will generally have to wait weeks to get your IP PIN. If you do so, plan ahead to make sure you have enough time to file your return. If you do not get the IP PIN before the filing season deadline (typically April 15), you can file for an extension or file a paper return. However, if you file a paper return without your IP PIN, it will take the IRS longer to validate your information and process the return.
Each IP PIN is issued to one individual; there is no joint or family IP PIN. If you file a joint return, you and your spouse may each obtain your own separate IP PIN. Likewise, each dependent may have their own IP PIN.
If a person has an IP PIN, that specific number must be entered on the tax return for that individual. For example, on a joint return where both spouses have IP PINs, both numbers must be included. If only one spouse has an IP PIN, only that spouse’s IP PIN is required on the tax return. You may still file electronically even if your spouse does not have an IP PIN. However, if both spouses enroll, the return receives the added protection of two separate identity verification numbers – further reducing the risk of fraudulent filings.
Just as with anyone else, the IP PIN will protect your dependents against identity theft attempts where someone files a fraudulent tax return using their SSNs or ITINs. Additionally, IP PINs for your dependents can provide additional security when you claim dependent-related credits. If you e-file and your dependent has an IP PIN, you must include the dependent’s IP PIN on Form 1040, Individual Income Tax Return; Form 2441, Child and Dependent Care Expenses; and Schedule EIC, Earned Income Credit (to the extent those forms are applicable to you). If you do not include the dependent’s IP PIN when e-filing, the IRS will reject the return.
If your dependent is under age 18 or otherwise can’t set up an online account, you will have to use one of the alternative methods to get their IP PIN (i.e., filing Form 15227 or scheduling an appointment with a TAC).
For filers with dependents, a related benefit of IP PINs is that you can now e-file your tax return claiming your dependent even if someone else has already claimed that dependent on their tax return. Before the 2025 filing season, the IRS rejected the e-filed return of the second person to file. This situation can arise, for example, if an ex-spouse files separately and incorrectly claims a dependent on their return.
Note that the IRS accepting the e-filed returns does not mean that both filers are entitled to claim relevant credits regardless of whether they qualify – it just means the taxpayers may e-file rather than having to file on paper, which can lead to additional delays and difficulties.
One caveat with any password or PIN is that you must remember what the number is when it comes time to file your return. If you have an online account, you can log in at any time and find the IP PIN in your profile tab. If you did not set up the IP PIN through your online account, the IRS will mail you a notice each year with your number.
Regardless of how you enroll, you can always find the IP PIN in your individual online account. Additionally, if you have lost the IP PIN, you can call the IRS at 800-908-4490 (267-941-1000 for international callers) and request the IRS send you a copy of your number. Do not apply for a new IP PIN.
Your IP PIN changes every calendar year. Be sure you are using the correct number each year and do not rely on records of your number from a prior year.
If you need to file a tax return for a prior year, use the IP PIN applicable to the year in which you are filing, not the year of the return itself. For example, if you are filing your 2023 return in 2026, you would use your 2026 IP PIN. You do not use the IP PIN from a past year.
If you voluntarily opt into the IP PIN program but decide it is not for you, you can change your mind. The IRS allows you to opt out through your online account or by contacting the IRS at 800-908-4490.
If you choose “one-time” enrollment when you sign up, your enrollment automatically terminates at the end of the calendar year. You can re-enroll in future years if you choose.
Many companies require multifactor authentication for users to log into their systems, combining a password with other security steps. Submitting a tax return still largely just requires taxpayers to include their name and identification number. Enrolling in the IP PIN program adds an extra layer of security in tax filings to help protect you against tax-related identity theft. While identity theft can be stressful and time-consuming to resolve, enrolling in the IP PIN program can be quick and is a practical step you can take to reduce your risk.
To join the IP PIN program, I recommend using your online account – it allows you to enroll, access your IP PIN when you need it, and even opt out if you decide that the program is not for you.
Taking steps now to protect your tax account can help you avoid significant stress, delays, and frustration later. As the saying goes, an ounce of prevention is worth a pound of cure – and when it comes to tax-related identity theft, prevention is far easier and more effective than resolving the problem after it occurs.
The views expressed in this blog are solely those of the National Taxpayer Advocate. The National Taxpayer Advocate presents an independent taxpayer perspective that does not necessarily reflect the position of the IRS, the Treasury Department, or the Office of Management and Budget. NTA Blog posts are generally not updated after publication. Posts are accurate as of the original publication date.