The IRS issues in December of each year an Identity Protection PIN to Taxpayers that meet certain conditions. This IP PIN is found on a CP01A Notice and it is a unique 6-digit number that is assigned to eligible taxpayers to help prevent the misuse of their Social Security number on fraudulent federal income tax returns. Each year eligible taxpayers should receive a new CP01A Notice (and new unique number), and the Identity Protection PIN that the taxpayer received last year will not be valid for filing their 2017 tax return.
An Identity Protection PIN is currently only available to a Primary Taxpayer, Spouse or Dependent if they meet one of the following criteria as a victim of tax-related identity theft:
- They received an Identity Protection PIN in 2016
- They have received a CP01A notice
- They received a letter from the IRS inviting them to opt-in to get an Identity Protection PIN
- They filed a tax return last year as resident of Florida, Georgia or the District of Columbia
If one of your clients receives an Identity Protection PIN, it can be entered in tax return by selecting from the main menu of the return Personal Information, then Other Categories, then Taxpayer’s Identity Protection PIN (or Spouse’s Identity Protection PIN). However, only a Primary Taxpayer’s IP PIN will print on the return and will be used when mailing a paper return. Failing to enter this IP PIN into the return will cause the return to reject if it is electronically filed, or delay the processing of the return if it paper filed. For additional information see: FAQ’s about the Identity Protection Personal Identification Numbers.