An IP PIN is an identity protection PIN issued by the IRS to certain taxpayers. It is designed to help combat ID theft by preventing someone else from filing a tax return using the taxpayer's SSN.

• New IP PINs are issued every year. An IP PIN consists of a six-digit number. If it was issued with only five digits, enter a 0 (zero) as the first digit.

• The IP PIN is for the current filing season and used in addition to the taxpayer’s 5-digit PIN that is entered on the PIN screen.

  • If filing returns for multiple tax years, the IP PIN is used for both current and prior-year returns filed in that year.

• IP PINs are not self-selected. Entering a six-digit number in the IP PIN fields in a return does not select a new IP PIN for the taxpayer. The taxpayer has to ask for, and be issued one by the IRS.

• Taxpayers who document that they have experienced or been exposed to identity theft may receive a six-digit Identity Protection PIN (IP PIN) from the IRS in a CP01 notice and an explanation in a CP01A notice.

• Taxpayers can voluntarily apply for an IP PIN number without having to have a documented ID theft incident. To do so, taxpayers must apply online.

• According to the IRS, IP PIN numbers must be entered for all IP PIN holders, whether or not the SSN is for a primary, secondary, or dependent taxpayer.

• Returns for taxpayers that have been issued an IP PIN will be rejected through the e-file system if the IP PIN is not entered for any applicable primary, secondary, or dependent individuals. If an incorrect IP PIN is issued, the return will also be rejected.

Taxpayer or Spouse

Identity Protection PINs for the primary taxpayer and/or spouse are entered on the PIN screen, to the right of the regular PIN signature.

Dependent or Qualified Person

The Dependent IP PIN fields is located on screen 2 at the bottom right. The dependent's IP PIN does not appear in View/Print mode on any forms, however, it is required for e-filing, if assigned.

Form 14039

Form 14039, Identity Theft Affidavit, may be completed in Drake Software by completing the 1403 screen.

Submit a completed form for each taxpayer, as needed, along with clear and legible copies of required documentation, either by mail to the address on the bottom of the form, or by fax to the number given.

Rejects

In order to avoid rejects pertaining to the Identity Protection PIN, it is important to ensure that the taxpayer includes their most recently issued IP PIN. The taxpayer receives a new IP PIN Letter CP01-A from the IRS each year. IP PINs from prior years cannot be used to e-file a return in the current year.

The following rejects are also related to invalid IP PINs:

• IND-180-01

• IND-181-01

• IND-182-01

• IND-183-01

• IND-995

• IND-996

  • IRS Reject "IND-996" indicates that the IP PIN for a dependent is missing or not correct.

    • If the dependent has an IP PIN, enter it on screen 2, and retransmit.

    • This reject may also occur if an IP PIN was not entered for a dependent when the IRS expects it. The IRS database may flag a dependent when the primary taxpayer has an IP PIN. If the dependent does not have an IP PIN, they may need to apply for one. See https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin for details.

Visit www.irs.gov/get-an-ippin for further information or to retrieve the current IP PIN. Enter it on the PIN screen or screen 2 as needed.

Helpful Links

For general information about the IP PIN, visit The Identity Protection PIN or review the IRS frequently asked questions.

If the IRS issued IP PIN is lost or misplaced, see the IRS instructions at Retrieve Your Lost or Misplaced IP PIN.

Additional information is available from the following links:

• Understanding Your CP01A Notice

• Protect Yourself from Identity Theft

• Publication 4164

• Identity Protection: Prevention, Detection, and Victim Assistance

• Taxpayer Guide to Identity Theft