Identity Protection Personal Identification Number (IP PIN)

The IP PIN helps to prevent the misuse of a taxpayer's Social Security Number or Taxpayer Identification Number on income tax returns. New IP PINs are issued every year. An IP PIN should be used only for the tax year it was issued. IP PINs for 2014 tax returns generally are sent in December 2014. A new CP01A notice will be issued each subsequent year in January for the new filing season as long as the taxpayer's tax account remains at risk for identity theft. If the taxpayer is filing a joint return and both taxpayers receive an IP PIN, only the taxpayer whose Social Security Number (SSN) appears first on the tax return should enter his or her IP PIN.
For 2014, if a taxpayer received an IRS notice providing him or her with an Identity Protection Personal Identification Number (IP PIN), enter it in the IP PIN spaces provided below daytime phone number on the tax return form. The taxpayer must enter the IP PIN exactly as it is shown on the notice CP01A. If the taxpayer did not receive a notice containing an IP PIN, leave these spaces blank. An IP PIN is a number the IRS gives to taxpayers who have:

• Reported to the IRS they have been victims of identity theft;
• Given the IRS information that verifies their identity;
• Had an identity theft indicator applied to his or her account.