This article demonstrates how to enter the ID Protection PIN on Form 1040 and provides additional information about the ID Protection PIN. This article may be useful if a taxpayer has received letter 4869C from the IRS and needs to include the information on a return.
The Identity Protection PIN (IP PIN)
An IP PIN is a 6-digit number assigned to eligible taxpayers to help prevent the misuse of their Social Security number on fraudulent federal income tax returns. Once the taxpayer or spouse receives an IP PIN, they must use it to confirm their identity on their current tax return and any delinquent returns filed during the calendar year. The IRS will send a new IP PIN each December by postal mail.
What does an IP PIN do?
An IP PIN helps the IRS verify a taxpayer’s identity and accept their electronic or paper tax return. When the taxpayer has an IP PIN, it prevents someone else from filing a tax return with their SSN as the primary or secondary taxpayer (spouse).
If a return is e-filed with the taxpayer's SSN and an incorrect or missing IP PIN, the IRS system will reject it until the taxpayer submits it with the correct IP PIN or file on paper. If the same conditions occur on a paper filed return, the IRS will delay its processing and delay any refund for your protection while the IRS confirms if it’s for the correct taxpayer.
Follow the instructions below to successfully enter the ID Protection PIN :
TaxPayer and Spouse IP pins:
- Open a tax return.
- Select RET 1040 – FEDERAL RETURN in the Attached Forms.
- Scroll to the Signature section of Form 1040 and type the IP Protection PIN in the Identity Protection PIN field.
🖐 Note: Spouse Identity Protection PIN is only used for electronically filed tax returns. The PIN does not print on the return.
🖐 Note: For tax years 2013 and up, enter the PIN for both the taxpayer and the spouse if both have been assigned one. For tax year 2012 and 2011, enter only the taxpayer PIN.
Dependent IP pins:
- Open a tax return.
- Select Client Data in the Attached Forms.
- Scroll to the Dependents/Non-Dependents sections of the CDS and Select the appropriate section
- Click the Worksheet button to open the Dependent or non-dependent worksheet.
Enter the IP Protection PIN in the IP PIN field.