How to Get an IP PIN for Your Child: Form 15227 or IRS Visit

To get an Identity Protection PIN for your child, you have two options: submit Form 15227 online if your income is under the threshold, or make an appointment at a local IRS Taxpayer Assistance Center. Children can’t use the IRS online account tool that adults use, because the identity verification service the IRS relies on doesn’t verify anyone under 18. You don’t need to wait for an identity theft incident or a special letter from the IRS. Any parent or legal guardian can request one as a preventive step.

Who Qualifies

The IP PIN program is open to anyone with a Social Security number or ITIN who can verify their identity, and that includes children. There’s no filing requirement for the child, no prior victimization required, and no invitation needed.¹

If your child was already confirmed as a victim of tax-related identity theft and the IRS resolved the case, the IRS assigns an IP PIN automatically. You don’t need to apply in that situation.²

Method 1: Submit Form 15227 Online

Form 15227, the Application for an Identity Protection Personal Identification Number, is the simpler route for most families. You can submit it online through IRS.gov. To use this method, your adjusted gross income on your most recently filed return must be below $84,000 if you file as an individual, or below $168,000 if you file jointly.¹

On the form you’ll provide your child’s full name, SSN or ITIN, and date of birth, along with your own name, SSN, mailing address, and a phone number. The IRS will then call you at that number to verify your identity. Once verified, your child’s IP PIN arrives by mail within four to six weeks.³

That timeline matters. If you submit the form in March hoping to file in early April, the PIN likely won’t arrive in time. Send it well ahead of when you plan to file.

Method 2: Visit a Taxpayer Assistance Center

If your income is above the Form 15227 thresholds, or if the phone verification for Form 15227 doesn’t work, book an in-person appointment at a Taxpayer Assistance Center. Use the office locator on IRS.gov, or call 844-545-5640 to schedule.¹

What to Bring

You’ll need identification for both yourself and your child. For yourself, bring one government-issued photo ID such as a driver’s license or passport, plus one additional form of identification. For your child, bring two of the following:

Birth certificate showing name at birth, date of birth, and city of birth
Social Security card
Passport
Bank statements
Student records from grade school, high school, or college
A healthcare provider letter on letterhead listing the child’s full name, the parent or guardian’s full name, address, date of birth, and the provider’s signature

Legal guardians should also bring proof of guardianship.²

Using the IP PIN When You File

For e-filed returns, enter your child’s IP PIN on every form that includes the child’s SSN. That means Form 1040, Form 2441 for the Child and Dependent Care Expenses credit, and Schedule EIC for the Earned Income Credit where applicable. If the PIN is missing or wrong, the IRS rejects the whole return, and you have to get the correct PIN and resubmit.²

On paper returns, you do not need to enter a dependent’s IP PIN at all. This surprises people. If your e-filed return keeps getting rejected over a dependent PIN issue, paper filing is a workaround, though processing takes considerably longer.²

If the IP PIN Gets Lost

A minor’s IP PIN can’t be retrieved through the IRS online tool, since that tool requires an adult account. Call 800-908-4490 instead, Monday through Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii use Pacific time). After the IRS verifies your identity by phone, they’ll reissue the PIN.⁴

Store the PIN somewhere secure. Share it only with the IRS or your tax preparer. Anyone with both your child’s SSN and IP PIN could file a return using that information.

Renewals Are Automatic

You apply once. After that, the IRS mails a new six-digit IP PIN each year in a CP01A notice, typically arriving in December or January before the upcoming filing season.⁵

Don’t submit another Form 15227 if your child already has an IP PIN or has been notified that one was assigned. The form’s instructions specifically say to skip reapplication.³

Each year’s PIN is valid only for returns filed during that calendar year. Last year’s number won’t work this year. If the CP01A hasn’t arrived by late January, call 800-908-4490 before filing season fills the phone lines.⁴

A Note for Divorced or Separated Parents

The IRS doesn’t publish specific guidance on which parent may request an IP PIN when parents are divorced or separated. Generally, the IRS treats the custodial parent, the one the child lived with for the greater number of nights during the year, as the parent who claims the child as a dependent. If nights were equal, the parent with the higher adjusted gross income is considered custodial.⁶

Only one IP PIN exists per child. If the noncustodial parent claims certain tax benefits through Form 8332, that parent will still need the same PIN at filing time. Whoever holds the PIN has to share it. Sorting this out before January saves headaches later.

1
Internal Revenue Service. Get an Identity Protection PIN (IP PIN)
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Internal Revenue Service. Frequently Asked Questions About the Identity Protection Personal Identification Number (IP PIN)
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Internal Revenue Service. Form 15227 – Application for an Identity Protection Personal Identification Number
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Internal Revenue Service. Retrieve Your Identity Protection PIN (IP PIN)
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Internal Revenue Service. Understanding Your CP01A Notice
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Internal Revenue Service. Claiming a Child as a Dependent When Parents Are Divorced, Separated or Live Apart