Form 15227 - 2024

IRS Form 15227: How to apply for an IP PIN

What is IRS Form 15227?

IRS Form 15227 is the Application for an Identity Protection Personal Identification Number (IP PIN). It gives taxpayers who cannot verify their identity online an alternative way to request a six-digit IP PIN from the IRS. Once issued, that PIN must be included on all federal tax returns filed during the calendar year to confirm your identity.

What is an IP PIN and why does it matter?

An identity protection PIN is a unique six-digit number that only you and the IRS know. It prevents someone else from filing a fraudulent federal tax return using your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN). Including your IP PIN on a return signals to the IRS that the submission is authentic.

The IP PIN program is voluntary for most taxpayers, though it is strongly encouraged. Taxpayers who are confirmed victims of tax-related identity theft are automatically enrolled and receive a new PIN each year.

Who is eligible to use Form 15227?

Form 15227 is available to taxpayers who cannot complete online identity verification and whose income falls within the IRS threshold. Specifically, you may use this form if you meet all of the following:

• You have an SSN or ITIN
• Your adjusted gross income was $84,000 or less (individuals) or $168,000 or less (married filing jointly) on your most recent return
• You have access to a telephone for the IRS identity verification call

If your income is above the eligibility threshold or you cannot complete the required phone verification, you may not be able to use Form 15227. Instead, you can schedule an in-person appointment at a local IRS Taxpayer Assistance Center (TAC). An IRS representative will verify your identity and help you obtain an IP PIN.

How do I get my IP PIN using Form 15227?

The process involves submitting Form 15227, completing an identity verification call with the IRS and waiting for your IP PIN to arrive by mail. While the steps are straightforward, it may take several weeks to receive your PIN. Here's what you can expect during the process:

• Complete Form 15227. Enter your name, address and SSN or ITIN. Provide a valid phone number the IRS can use to reach you.
• Submit the form. Mail it to the IRS address listed in the instructions, or fax it to 855-807-5720 with a confidential cover sheet.
• Wait for the IRS to call. The IRS will phone you at the number you provided to verify your identity.
• Receive your IP PIN by mail. After successful verification, your PIN arrives via the US Postal Service within four to six weeks.

How do I get an IP PIN for my child or dependent?

Parents and legal guardians can apply for an IP PIN on behalf of a dependent. If your child is under 18 or cannot set up an ID.me account, you can submit Form 15227 on their behalf. You will need to provide a phone number so the IRS can call to verify your identity as the guardian.

If you request a dependent's IP PIN in person at a TAC instead, bring government-issued photo ID for yourself along with two forms of identification for your dependent, such as a birth certificate and Social Security card.

How long does Form 15227 take to process?

After the IRS verifies your identity by phone, expect to receive your IP PIN by mail within four to six weeks. If you verify in person at a TAC, the PIN typically arrives within about three weeks. Processing can take longer during peak tax season, particularly for first-time dependent requests, which are often handled with manual review.

Plan ahead and submit Form 15227 well before the filing deadline. The IRS typically sets a mid-December cutoff for Form 15227 submissions, with PINs mailed to recipients in early January.

Does the IRS send a new IP PIN every year?

Yes. An IP PIN is valid for only one calendar year and expires at the end of the year. To help protect taxpayers from identity theft, the IRS generates a new IP PIN each year. How you receive your new PIN depends on how you originally enrolled in the program:

• Form 15227 enrollees receive a new IP PIN each year in a CP01A notice mailed from mid-December through early January.
• Online enrollees must log in to the IRS Get an IP PIN tool each year to retrieve their new PIN; a CP01A notice is not mailed to them.
• Identity theft victims automatically receive a CP01A notice each year with their new PIN.

Can I do my taxes without an IP PIN?

If you have been assigned or opted into an IP PIN, you must use it. Electronic returns submitted without a required IP PIN are rejected automatically. Paper returns without one are flagged for manual identity review, which delays processing and any refund. Using last year's PIN also causes rejection because your PIN changes every January.

If you enrolled in the IP PIN program voluntarily and later decide that you no longer want to participate, you can opt out at any time. You can manage your enrollment through your IRS online account or contact the IRS directly for assistance. Be sure to confirm your opt-out request before filing future tax returns, as taxpayers who are enrolled are required to include a valid IP PIN when filing.

Use our free fillable Form 15227 template to enter your information accurately before mailing or faxing your application to the IRS. It provides a convenient way to complete the form electronically, review your details and prepare your submission with confidence.