In mid December, the IRS issued CP01A notices containing a 6-digit Identity Protection Personal Identification Number (IP PIN) for taxpayers who are victims of tax-related identity theft. This notice is sent to taxpayers who: (1) reported to the IRS they are a victim of identity theft; (2) have been identified by the IRS as a victim of identity theft; (3) received an IP PIN last year, or (4) participated in the 2015 IP PIN pilot for residents of FL, GA, or DC. Beginning 1/1/16, taxpayers who are assigned an IP PIN must use it (regardless of whether the SSN is entered for a primary, spouse, or dependent/qualifying individual) on the following returns: Form 1040 series, Form 2441 (Child and Dependent Care Expenses), and Schedule EIC (Earned Income Credit). If the IP PIN is not included in any of the required fields, the return will be rejected. See www.irs.gov/Individuals/IPPIN-Rule .
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