How Do I Get My Dependent IP PIN for Tax Filing?

The IRS Identity Protection PIN (IP PIN) is a six-digit number that helps prevent tax fraud by ensuring only the rightful taxpayer can file a return using their Social Security Number. If you’re filing taxes for a dependent, obtaining an IP PIN adds an extra layer of security against identity theft and fraudulent returns in their name.

Eligibility Requirements

To request an IP PIN for a dependent, they must have a valid Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) for use on a federal tax return. The filer must be eligible to request the PIN on the dependent’s behalf, typically a parent or legal guardian claiming the dependent.

The IRS automatically assigns an IP PIN to individuals who have been victims of tax-related identity theft. If a dependent has been affected, they may already be enrolled. If not, a request can still be made through the IRS online system, even if no prior fraud has occurred.

Required Documentation

To obtain an IP PIN for a dependent, you must verify both your identity and your relationship to them. A birth certificate or court-issued guardianship papers can serve as proof. If the dependent’s last name differs from yours, additional records, such as school or medical documents listing both names, may be required.

The dependent’s identity must also be confirmed. Their Social Security card or ITIN assignment letter is required. Any discrepancies in name spellings or identification numbers between documents could cause delays. If they have a state ID or passport, these can serve as secondary verification, especially in cases of name changes.

Your own identity must also be verified. A government-issued photo ID, such as a driver’s license or passport, is required. The IRS may also request information from a prior tax return, such as the Adjusted Gross Income (AGI) from the previous year. If filing electronically, you may need to complete an identity verification process involving security questions based on credit history.

Application Options

The fastest way to obtain an IP PIN for a dependent is through the IRS’s online Get an IP PIN tool, available from mid-January through mid-November. This requires authentication through the IRS Secure Access system, which involves answering security questions and providing a valid email address and phone number for multi-factor authentication. Once verified, the IP PIN is generated immediately.

For those unable to use the online option, a paper application can be submitted using Form 15227, Identity Protection PIN Request and Opt-In. This method is available to taxpayers with an adjusted gross income of $73,000 or less ($146,000 for married filing jointly). The IRS verifies the applicant’s identity over the phone, and if approved, mails the IP PIN within three to four weeks. This option may not work for dependents without a credit history or financial records needed for phone verification.

If online or phone verification is not possible, an in-person appointment at a local Taxpayer Assistance Center (TAC) can be scheduled. This allows taxpayers to present identity documents directly to an IRS representative. The IRS reviews the documents and processes the request, with the PIN being mailed in approximately three weeks.

Replacing a Lost IP PIN

If an IP PIN is lost, the IRS will reject any electronic return that does not include the correct six-digit number. The only way to obtain a replacement is through the IRS’s online Get an IP PIN tool. This requires passing the IRS Secure Access authentication process, which may include providing details from a prior tax return, answering security questions, and verifying identity through a financial account, such as a credit card or mortgage loan. If successful, a new IP PIN is issued immediately.

If online retrieval is not possible, the IRS mails a CP01A Notice each January with the new IP PIN. If this notice is misplaced or never received, taxpayers can request a transcript of their IP PIN by completing Form 4506-T, Request for Transcript of Tax Return. This process can take several weeks. If a replacement cannot be obtained in time, filing a paper return is required, which will undergo additional scrutiny before processing.

Annual Renewal

An IP PIN is valid for only one tax year, and a new one must be obtained annually. The IRS automatically generates a new six-digit number each year and mails it in early January via a CP01A Notice. If the notice is not received, checking the IRS’s online Get an IP PIN tool is the quickest way to retrieve the new number. Keeping the IRS updated with any address changes is important, as undelivered notices cannot be reissued.

For those who voluntarily opted into the program, participation continues automatically unless they request to opt out. However, once enrolled, opting out is generally not allowed unless a compelling reason is provided. If a dependent is no longer claimed on a return, the PIN simply will not be used when filing. Using an incorrect or expired PIN will result in a rejected return, causing delays in refunds or credits.