The Internal Revenue Service (IRS) has begun issuing Identity Protection PINs (IP PINs). The IP PIN is a unique, six-digit number that is assigned annually to victims of identity theft (whose cases have been resolved) for use when filing their federal tax return. An IP PIN helps the IRS verify a taxpayer’s identity and accept their electronic or paper tax return.
When a taxpayer has an IP PIN, it prevents someone else from filing a tax return with their social security number (SSN) as the primary or secondary taxpayer (spouse).
The IRS will send a new unique IP PIN each December by mail. If you’ve previously been a victim of identity theft, you’ll receive Notice CP01A with the IP PIN included. 
The IP PIN is located in the left column, last paragraph, which states: “Your assigned 2016 IP PIN is …” Anyone who has misplaced their IP PIN, or did not receive a new one, can visit www.irs.gov and select “Get an IP PIN ” or “Lost or Misplaced IP PINs ” for assistance.
Anyone who has been provided an IP PIN must use their assigned IP PIN to confirm their identity on the current year federal tax return and any delinquent federal tax returns filed during the calendar year. A return e-filed with the taxpayer’s correct SSN but an incorrect or missing IP PIN will be rejected and must be resubmitted with the correct IP PIN. If the same thing happens on a refiled paper federal tax return, the IRS will delay processing and hold any claimed refund until it determines the rightful payee. This may delay a refund by several months.
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If you filed your federal tax return last year with an address in Florida, Georgia, or the District of Columbia, you are invited to participate in the IP PIN program by going to “Get an IP PIN”. The program is not limited to identity theft victims, but is being rolled out on a limited basis to taxpayers who filed federal tax returns in certain states, based on the states with the highest rates of identity theft cases.
To understand how an HSA may help you, contact me at mhermes@zinnerco.com or any of the professionals in our tax department at 216-831-0733 for more information.
IMPORTANT NOTE: Due to an error, taxpayers are receiving Identity Protection PIN letters with an incorrect year listed. Taxpayers and tax professionals should be advised that the IP PIN listed on the CP01A Notice dated January 4, 2016 is valid for use on all individual tax returns filed during 2016.
The notice incorrectly indicates the IP PIN issued is to be used for filing the 2014 tax return when the number is actually to be used for the 2015 tax return. The IRS emphasizes the IP PIN listed on the CP01A notice is valid for the 2015 returns. Taxpayers and their tax professionals should use this PIN number for 2015 tax returns, which the IRS began accepting from taxpayers January 19, 2016.
