Why it matters
An incorrect or missing IP PIN gets an e-filed return rejected, and a paper return is delayed until verified. It also applies to prior year returns filed during the year. Ask every client for it in January, because last year's number is dead. Never email it unprotected.
Example
In February 2027 you prepare a 2026 Form 1040 for a married couple, and the husband enrolled in 2025. Last year's six digits get a rejection. Tell him: "Please read the new IP PIN from your IRS online account and send it through the portal." The IRS will not ask him for it, and he should not read it out to a caller.
Related terms
Questions about Identity Protection PIN
How does a client get an IP PIN?
The fastest route is the Get an IP PIN tool in the client's IRS online account. Without an account, Form 15227 works if adjusted gross income on the last filed return was below $84,000 for individuals or $168,000 for married filing joint; the PIN arrives by mail, usually in four to six weeks. Otherwise the client books a Taxpayer Assistance Center appointment with two IDs.
When does the IP PIN change and can a client look it up again?
A new IP PIN is generated each year and is generally viewable in the online account from mid-January through mid-November. Clients who enrolled online get no CP01A notice and must retrieve the number themselves. Confirmed identity theft victims receive a CP01A each year. A lost PIN is retrieved or reissued, not requested again with Form 15227.
Should a client send the IP PIN by email?
The IRS says the PIN should be known only to the tax professional, and only when the client is ready to sign and submit. The IRS will never ask for it. Collect it through a secure portal or a call you place, not in plain email or text.