Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Course Introduction

Volunteer Responsibilities

Identity Protection PIN or IP PIN

Follow these steps when assisting taxpayers who are victims of identity theft:

IF … THEN …

IP PIN was issued to primary taxpayer…

Ensure the IP PIN is input correctly on the tax return.

Taxpayer received an IP PIN but did not bring it with them.

  1. Complete a paper tax return for the taxpayer.
  2. Provide taxpayer with a complete copy of the tax return. (Provide two copies if the taxpayer will mail the tax return.)
  3. If taxpayer wants to e-file, arrange for the taxpayer to provide the IP PIN by returning to the site or via telephone.

Taxpayer received an IP PIN but misplaced or lost it.

  1. Complete a tax return for the taxpayer.
  2. Provide taxpayer with a complete copy of the tax return. (Provide two copies if the taxpayer will mail the tax return.)
  3. Advise the taxpayer to call the IPSU dedicated toll-free number (800-908-4490).
  4. If the taxpayer receives a replacement IP PIN and wants to e-file, arrange for the taxpayer to provide the IP PIN by returning to the site or via telephone.

Taxpayer did not receive an IP PIN, but IRS rejected the e-filed tax return because the IP PIN was not input.

  1. Advise the taxpayer to call the IPSU (800-908-4490).
  2. Provide taxpayer with two complete copies of the tax return.
  3. If the IPSU provides the taxpayer the IP PIN and taxpayer wants to e-file, advise the taxpayer to provide the IP PIN by returning to the site or via telephone.
  4. If IPSU does not provide the IP PIN, advise taxpayer to follow IPSU instructions in mailing the tax return. There may be processing delays as IRS verifies the taxpayer's identity.

IP PIN was not issued to the taxpayer but IRS rejected the taxpayer's tax return because the taxpayer's primary/secondary SSN was previously used.

  1. Advise the taxpayer to contact the IPSU for assistance. If required, the IPSU will advise the taxpayer to complete Form 14039 and to mail it with their tax return to the IRS.
  2. Provide the taxpayers two copies of their tax return.
Tip

If a replacement IP PIN letter is issued, the mailing date of the replacement IP PIN is generally 4-5 business days after the transaction completion date.