An IP PIN for tax clients is a six-digit Identity Protection PIN from the IRS that blocks anyone else from filing a federal return under the client's SSN or ITIN. Any client who can verify their identity may enroll, and it matters most for past identity theft victims. Clients request it themselves, mostly online, and get a new one yearly.
What is an IP PIN for tax clients?
An Identity Protection PIN, or IP PIN, is a six-digit number the IRS assigns to one taxpayer for one calendar year. A return filed under that taxpayer's Social Security number or ITIN must carry the current PIN. A return without it, or with the wrong one, does not get through.
The IRS page Get an identity protection PIN (last reviewed Aug. 4, 2026) states the rule plainly: "An incorrect or missing IP PIN will result in the rejection of your e-filed return," and a paper return is delayed "until it can be verified." That is the protection. A thief who has a client's name, SSN and birth date still cannot e-file without the six digits.
The number changes every year, which is what makes it useful and what makes it a chore. The IRS IP PIN frequently asked questions (last reviewed June 2, 2026) answer the question "Do I have to keep this IP PIN and use it again next year?" with "No. A new IP PIN will be generated each year." A PIN stolen in one season is worthless the next.
Two limits are worth telling clients up front. The FAQ says the PIN "isn't accepted as proof of your identity" when calling or visiting the IRS. And IRS Tax Tip 2023-70 (May 23, 2023) says "The IRS will never call, email or text a request for the IP PIN." Anyone asking for it that way is running a scam.
Which tax clients should get an IP PIN?
Any tax client can get an IP PIN. The IRS Get an IP PIN page says "Anyone who has an SSN or individual taxpayer identification number (ITIN) and is able to verify his/her identity is eligible." Enrollment is voluntary for most people. Raise it first with past identity theft victims, clients caught in a data breach, and families with dependents.
Past identity theft victims may be enrolled already. The IRS page says confirmed victims receive a CP01A notice with the new PIN by mail each year, while people who opted in online do not get that notice. Ask which group the client is in, because it decides where this year's number will come from.
Clients whose data was exposed in a breach are the second group. The firm's own breach letter is the usual place to suggest it, and the post on what clients need to hear after their tax data is stolen covers that letter. This post sticks to enrollment and collection.
Dependents are the third group, since a child's SSN appears on the parents' return every year. The same IRS page says "Parents and legal guardians can also request an IP PIN for dependents," but a dependent under 18 has to use one of the slower routes in the next section.
The trade-off is the yearly lookup. A client who enrolls takes on one more item to find each January. For a client who loses paperwork easily, explain that cost before they sign up, and make sure they know how to retrieve a lost PIN.
How tax clients request an IP PIN online or by form
Tax clients request an IP PIN in one of three ways listed on the IRS Get an IP PIN page: through their IRS online account, which is fastest; by Form 15227 if their income is under a limit and they cannot verify online; or at an in-person appointment at a Taxpayer Assistance Center. Each route requires identity proof.
Online account. The client signs in, or registers and verifies their identity, and finds the PIN in the IP PIN section of the profile page. The IRS page says the PIN "is generally available to view in your online account starting in mid-January through mid-November."
Form 15227. The Form 15227, Application for an Identity Protection Personal Identification Number (Rev. 1-2026) route is open when adjusted gross income on the last filed return is below $84,000 for individuals or $168,000 for married filing jointly. The IRS calls the client to verify identity, and the PIN arrives by mail "usually within four to six weeks."
In person. A client who cannot use either route books an appointment. The IRS page asks for "One form of federal or state issued picture identification" plus one more form of ID, and two forms of ID for a dependent.
Example client handout
The handout below is an example a firm can adapt. The firm name and contact are fictional.
Getting your IP PIN online (from Larkspur Tax Partners, example)
- Go to the IRS page "Get an identity protection PIN" at irs.gov/ippin.
- Sign in to your IRS online account, or create one and verify your identity. Have a photo ID ready.
- Open your Profile page and find the IP PIN section.
- Request your IP PIN. Write down the six digits and the tax year.
- Give the number to us only when we are ready to file, by phone or through your upload link. Never send it by email or text.
- Next January, sign in again. Your PIN changes every year.
If you cannot verify online, call us before you fill in Form 15227. Questions: Jordan Reyes, 555-0142 (example).
Collecting the new IP PIN each season without delaying the return
Collecting the new IP PIN each season means asking every enrolled person on the return for this year's number before filing. Last year's PIN will be rejected. The IRS Get an IP PIN page says the PIN "should be known only to your tax professional and only when you are ready to sign and submit your return."
Put one line in the organizer that every client answers. An example wording: "Does anyone on this return (you, your spouse or a dependent) have an IRS IP PIN? If yes, send this year's six-digit number for each person when we ask for your signature." The question asks about every person and about this year, which are the two things clients get wrong.
The number comes from one of two places. Clients enrolled online look it up in their online account each January. Clients enrolled after confirmed identity theft get the CP01A notice in the mail, and Form 15227 itself tells applicants they "will receive a new IP PIN in early January of each year in a mailed CP01A Notice." Ask which one applies the first time, and note it on the client's file so next year's request names the right place.
A stale or missing PIN shows up as an e-file rejection. The IRS IP PIN frequently asked questions say the IRS will "reject the return, and you'll need to enter the correct IP PIN to e-file it again." The fix is simple, but it costs a day or more of back and forth during the busiest weeks.
The checklist Schema CPA builds from last year's return covers the tax forms a client sent, such as W-2s and 1099s, so an IP PIN still belongs as its own organizer question. The client tracker demo on the homepage shows what that per-client list looks like. The post on identity and prior-year items tax clients forget puts the IP PIN on the master document list.
IP PIN edge cases: spouses, dependents and lost PINs
IP PIN edge cases come from returns with more than one person and from clients who cannot find their number. On a joint return each spouse with a PIN enters their own. A dependent's PIN goes on the return that claims them. A lost PIN is retrieved, not reapplied for.
Spouses. The IRS IP PIN frequently asked questions say "Each taxpayer who has an IP PIN must enter it on their tax return." If both spouses are enrolled, collect two numbers. If only one is, collect one, and do not let the client hand over their spouse's PIN as their own.
Dependents. The FAQ says that when a client claims dependents who have an IP PIN, "you must enter their IP PIN" on the e-file return. Ask about children in the organizer question, not only adults.
Lost PINs. The IRS page on a lost or missing IP PIN (last reviewed July 21, 2026) says clients can retrieve the current PIN in their online account. A client who cannot can call 800-908-4490, and after verifying identity the PIN "will be mailed within 21 days." The same page says a minor's PIN "cannot be retrieved online." The IRS Get an IP PIN page warns: "Do not file a Form 15227 to apply for a new IP PIN."
Some clients will send a photo of the CP01A notice instead of typing the number. Treat that image like any other file with an SSN on it. The guide on how to redact SSN from client documents covers what to strip before a file leaves the firm, and the post on reading a SOC 2 report for accounting software covers the questions to ask a vendor that will hold those files.