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IP PIN

Brain Map: IRS Identity Protection PIN (IP PIN)

1. What is an IP PIN?

  • 6-digit code issued by the IRS to prevent tax-related identity theft.

  • Purpose: Verifies taxpayer identity when filing returns.

2. Who Needs It?

  • Eligible taxpayers:

    • Victims of identity theft (auto-enrolled).

    • Opt-in: Any taxpayer who can verify identity (expanded program).

3. How It Works

  • E-filing:

    • ❌ Missing/wrong IP PIN = Rejected.

    • ✅ Correct IP PIN = Accepted.

  • Paper filing:

    • ❌ Missing/wrong IP PIN = Delayed processing + extra fraud checks.

4. How to Get an IP PIN

  • Fastest: Request via IRS online account (IRS.gov/IPPIN).

  • Alternatives:

    • Phone (select taxpayers).

    • In-person at Taxpayer Assistance Center (ID verification required).

5. Key Rules

  • Annual renewal: New IP PIN every filing season.

  • Mandatory use: Once assigned, must include it on all future returns.

  • Lost PIN?: Retrieve via IRS account or request a replacement.

6. Penalties for Non-Compliance

  • E-file rejection or paper return delays (refund holds).

Visual Summary

┌─────────────────────────────────────────────────┐  
│                  **IRS IP PIN (6-digit)**              │  
└──────────┬──────────────────────────────────────┘  
                             │  
        ┌───────▼──── ──┐        ┌──────────────┐  
        │ **Who Needs It?**        │           **How It Works**         │  
        │ - ID theft victims            │          ✔ E-file: Rejects          │  
        │ - Opt-in taxpayers         │             if missing/wrong        │  
        └───────┬───────┘        └──────────┬───┘  
                             │                                                        │  
        ┌───────▼───────┐        ┌─────────▼───┐  
        │ **How to Get**                │       │ **Key Rules**            │  
        │ 1. Online                         │       │ - Renew yearly          │  
        │ 2. Phone                         │       │ - Required once        │  
        │ 3. In-person                    │       │   assigned                  │  
        └─────────── ────┘       └──────────────┘

Example Scenario

  • Situation: John’s SSN was stolen last year. The IRS auto-enrolled him in the IP PIN program.

  • Action: He retrieves his 2024 IP PIN online and includes it on his tax return.

  • Result: His e-filed return is accepted; without it, the IRS would reject it.

Why This Matters for Exams

✅ Rejection rules: E-file vs. paper filing differences.
✅ Opt-in expansion: Now available to all verified taxpayers.
✅ Annual renewal: New PIN each year.

Exam Tip: If a question mentions "tax fraud prevention" or "rejected return," think IP PIN!

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