In May 2015, we shared that the IRS had issued approximately 1.5 million Identity Protection Personal Identification Numbers (IP PINs) to assist victims of tax identity theft.

While the IP PIN is assigned annually to victims of identity theft with resolved cases throughout the country, residents of Florida, Georgia and the District of Columbia are eligible for IP PINs without any specific cases of identity theft due the high concentrations of theft in these regions. Additionally, residents from elsewhere in the country are eligible to opt-in to this voluntary program if they IRS has identified indications of possible identity theft on their accounts.

  1. Taxpayer received a Notice CP01A from the IRS containing the IP PIN
  2. Taxpayer received a Notice CP01F from the IRS inviting them to apply for an IP PIN
  3. Taxpayer filed last year’s federal tax return as a resident of Florida, Georgia, or the District of Columbia
  4. Taxpayer reported identity theft to the IRS and received a Notice CP01 indicating that an identity theft indicator has been placed on their account
  5. Taxpayer was identified as a possible victim of identity theft by the IRS

Having an IP PIN enables the IRS to verify the filer’s identity in order to accept an electronic or paper tax return. Additionally, the IP PIN prevents someone other than the taxpayer from filing a tax return with his/her social security number as the primary or secondary taxpayer (i.e. spouse).

A return electronically filed with a correct social security number but an incorrect or missing IP PIN will be rejected until the correct IP PIN is filed or a paper tax return is submitted.

To request an IP PIN, visit the IRS webpage.

For questions about your eligibility or other issues related to tax identity theft, contact Sandy Smith, Tax Partner, at ssmith@dbllp.com.

ReadTax Identity Theft Persists from May 2015.