How to Verify Your Identity with the IRS: AGI, Self-Select PIN, and IP PIN
When you file your taxes electronically, the IRS requires you to verify your identity before your return can be accepted. There are three ways to do this: your prior-year Adjusted Gross Income (AGI), a Self-Select PIN you create yourself, or an Identity Protection PIN (IP PIN) issued by the IRS. This article explains what each one is, when you would use it, and how to retrieve it if needed.
Adjusted Gross Income (AGI)
AGI stands for Adjusted Gross Income. This is a calculation that the IRS uses which translates to roughly what you have left after deductions or adjustments have been made to your gross or total income. Your AGI appears on line 11 of Form 1040. It helps determine what your tax bill will be.
Your prior year AGI (the number provided to the IRS on your return last year) is the most common way to verify your identity, sign your return and e-file your taxes electronically. The IRS considers this important piece of information a key “identifier.” With that said, it is not the only way to verify your identity or digitally sign your return.
If you don’t have a copy of last year’s return, you can retrieve your prior-year AGI through your IRS Online Account or by requesting a free tax transcript using the IRS Get Transcript tool. If you’re filing for the first time and are over age 16, enter $0 as your AGI.
Self-Select PIN
If you have filed electronically in the past, you may have also created a five-digit PIN. This is called a Self-Select PIN, and can be used to sign the form 1040 or an extension form 4868. According to the IRS, “The PIN is any five numbers (except all zeros) the taxpayer chooses to enter as their electronic signature. . . Taxpayers must provide their date of birth and AGI amount or the Self-Select PIN from the original prior year tax return so the IRS can authenticate them.”
The only taxpayers not eligible to use the Self-Select PIN are those under the age of 16.
Identity Protection (IP) PIN
An Identity Protection PIN (IP PIN) is a six-digit number issued by the IRS that prevents someone else from filing a tax return using your Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN). If you have an IP PIN, you must enter it when filing; it replaces your AGI or Self-Select PIN as your identity verification method.
The IP PIN program is open to any taxpayer who has an SSN or ITIN and can verify their identity. You do not need to be a victim of identity theft to enroll. Parents and legal guardians can also request an IP PIN for dependents.
The IP PIN is only for those filers using the 1040, 1040-NR, 1040-PR, 1040-SR, and 1040-SS forms.
The fastest way to get an IP PIN is through your IRS Online Account. If you don’t have an IRS account, you’ll need to register through ID.me, which requires a government-issued photo ID (driver’s license, state ID, or passport) and a selfie taken with a smartphone or webcam. Once registered, go to your profile page and scroll to the IP PIN section.
You can enroll for a one-time PIN (valid for one calendar year only) or continuous enrollment (a new PIN is issued automatically each January). More information is available on the IRS Get an IP PIN page — here.
If you cannot enroll online, two alternative options exist:
– File Form 15227 if your adjusted gross income is below $84,000 ($168,000 for joint filers). The IRS will call you to verify your identity and mail your IP PIN within four to six weeks.
– Make an appointment at a local IRS Taxpayer Assistance Center for in-person verification. Your IP PIN will be mailed within approximately three weeks.
Each IP PIN is valid for one calendar year only. A new IP PIN is generated for your account each year. If you enrolled online, retrieve your new PIN through your IRS Online Account each January. If the IRS enrolled you due to confirmed identity theft, you will receive a CP01A Notice by mail each year with your new PIN. Do not share your IP PIN with anyone except your tax preparer, and only at the time you are ready to sign and submit your return. The IRS will never call, email, or text you to ask for your IP PIN; any such contact is a scam.
If you lose your IP PIN, you can retrieve it through your IRS Online Account. If you are unable to access your account, call the IRS at 800-908-4490 and a replacement will be mailed within 21 days.
Some filers will receive an IP PIN in an automatic mailing each year from the IRS. This is a CP01A Notice, and in it a six-digit PIN has been assigned to you. This notice is sent to confirmed identity theft victims who are automatically enrolled in the program. These notices should be read carefully and directions followed.
A new benefit of the IP PIN: starting in 2025, parents who have an IP PIN can successfully e-file their return even if another person has already claimed the same dependent. Previously, the IRS would automatically reject the second e-filed return. Using an IP PIN allows the return to go through, making it easier for the correct parent to claim family-related credits such as the Earned Income Credit and Child Tax Credit.
If you do not have access to your Self-Select PIN or can’t retrieve your adjusted gross income from your prior year’s tax filing, you will not be able to electronically file. You will need to paper file your return or contact the IRS for assistance.