Do I Use My 2023 IP PIN for 2022 Taxes?
Understand the relationship between your IRS Identity Protection PIN and the filing year to ensure your prior-year tax return is processed correctly.
An Identity Protection Personal Identification Number, or IP PIN, is a six-digit number the Internal Revenue Service (IRS) provides to certain taxpayers. This number adds a layer of security, helping to prevent fraudulent federal income tax returns from being filed using your Social Security number. A frequent point of confusion is determining which year’s IP PIN to use when filing a return for a previous year.
The Correct IP PIN for the Filing Year
The IP PIN you must use is determined by the calendar year in which you are filing your tax return, not the tax year of the return itself. This means a new IP PIN is generated for each new filing season. For instance, if you are filing your 2023 tax return during the 2025 calendar year, you are required to use the IP PIN issued to you for 2025. This rule applies to all federal tax returns filed during the year, including current year, prior year, or amended returns.
The IRS issues new PINs annually. Confirmed identity theft victims are automatically sent a CP01A Notice with their new PIN by mail, typically in late December or early January. If you voluntarily enrolled in the IP PIN program online, you must retrieve your new PIN from your IRS online account each year.
Retrieving Your IP PIN
If you have misplaced the CP01A notice or need to retrieve your current year’s IP PIN, the most direct way is by using the “Get an IP PIN” online tool on the IRS website. To access this tool, you must verify your identity through a secure process. This requires you to provide personal information such as your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) and mailing address.
For individuals who cannot successfully verify their identity online, other options are available. You can make an appointment to visit an IRS Taxpayer Assistance Center to be verified in person and receive your PIN. Alternatively, if your adjusted gross income is below a certain threshold, you may be able to file Form 15227, Application for an Identity Protection Personal Identification Number. As a final alternative, you can file a paper tax return without the IP PIN, but this will result in processing delays.
How to Enter Your IP PIN on a Tax Return
When you file your taxes electronically, the tax software will have a specific field to enter your IP PIN. Entering an incorrect or missing IP PIN will cause the IRS to reject your e-filed return.
For those filing a paper return, the IP PIN is entered on the designated line of your Form 1040, next to the signature line. If your spouse has also been issued an IP PIN, their number must be entered in the corresponding space on the joint return. If any dependents you are claiming have their own IP PIN, that number must also be included on the return in the appropriate section.