Form 15227 is the Application for an Identity Protection Personal Identification Number (IP PIN). It's the paper or online route for people who can't set up an IRS online account. To use it you can't already have an IP PIN, you need an SSN or ITIN and a phone, and the adjusted gross income on your last filed return must be below $84,000, or $168,000 if married filing jointly.
This guide follows the January 2026 revision of Form 15227 and the IRS Get an identity protection PIN page, as of October 2026.
What an IP PIN does
An IP PIN is a six-digit number known only to you and the IRS. It stops someone else from filing a return with your Social Security number or ITIN, because a return without the right IP PIN gets rejected if it's e-filed, or delayed if it's on paper. You don't have to be a victim of identity theft to get one. Anyone with an SSN or ITIN who can verify who they are can enroll, and parents and guardians can ask for one for a dependent.
Three ways to get one
| Route | Who it suits | How long |
|---|---|---|
| IRS online account | Anyone who can verify their identity online (not under 18) | Straight away |
| Form 15227 | People who can't open an online account and are under the income limits | Usually 4 to 6 weeks by mail after the call |
| In person at a Taxpayer Assistance Center | Anyone who can't verify online or by Form 15227 | Usually within 3 weeks by mail |
The online account is the fastest, but if you or your dependent are under 18 you must use one of the other two.
The four conditions on the form
- You don't have an IP PIN assigned to you already.
- You have an SSN or ITIN, written in full in Box d.
- Your AGI on your last filed return is below $84,000 for individuals or $168,000 for married filing jointly.
- You have a phone, with the number in Box e.
All four have to be true or the IRS won't accept the form. If your income is over the limit, the in-person route is the one left.
Filling it in, box by box
- Box a: your name as shown on your last filed return. Initials are fine for a long first or middle name, but the full last name is required.
- Box b: your full mailing address, because the IP PIN arrives by post.
- Box c: tick Yes if a parent or legal guardian is filing for a dependent child or relative.
- Box d: the 9-digit SSN or ITIN.
- Box e: a number where you can be reached Monday to Friday, 7 a.m. to 7 p.m. your local time. For a dependent, give the parent's or guardian's number.
- Box f: English or Spanish, so the right assistor calls.
- Box g: your signed declaration that the information is true and made in good faith.
The phone call, and how to check it's real
The IRS calls the number in Box e to verify your identity before it issues anything. Keep your recent tax returns to hand to help answer the questions. If you want to check the caller works for the IRS, the form gives a toll-free line, 800-908-4490, for that.
Be careful in the other direction too. The IRS says it will never ask for your IP PIN, and calls, emails or texts asking for one are scams. The only people who should see it are you and your tax preparer when you're ready to file.
Sending it, and what comes back
Pick one method, mail or fax, not both. Mail goes to the Department of the Treasury, IRS, Fresno, CA 93725. A fax goes toll-free to 855-807-5720 with a cover sheet marked Confidential. Once you're verified, a new IP PIN arrives every January in a CP01A Notice for that filing season.
The PIN is valid for one calendar year and must be used on every federal return you file that year, including prior year returns. It's only used on Forms 1040, 1040-NR, 1040-PR, 1040-SR and 1040-SS. If you've already been a victim, the separate affidavit is Form 14039.
If you go in person instead
For a Taxpayer Assistance Center appointment, bring one federal or state photo ID plus one other form of identification. For a dependent, bring your own two documents plus two for the dependent, such as a birth certificate and Social Security card. You can book through the number on the form, 844-545-5640.
Online PINs work differently
How you enrolled changes how the PIN arrives each year. If you get an IP PIN through your online account, you'll need to retrieve it online every calendar year, because no CP01A Notice is mailed. The online PIN is generally viewable from mid-January to mid-November. If you used the one-time enrollment option, you're opted out at the end of the calendar year. The Form 15227 route is the one that brings a letter every January, and it's the same PIN your preparer enters on a Form 1040-NR or any other individual return.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
Don't use it to replace a lost PIN
The form says plainly not to submit it if you already have an IP PIN or the IRS has told you one's been assigned. A lost or missing PIN is retrieved online or reissued by mail through the IRS retrieval page instead. Filing Form 15227 again only adds delay.
Your adviser may mention this one, and the e-file acknowledgement guide explains it.
The verdict
Try the online account first, because it's instant. If you can't get through its identity check and your AGI is under the limits, Form 15227 is the next best route: one call, then a PIN by post every January. If you're over the limits, book a Taxpayer Assistance Center visit.
Tax rules change from year to year, so our missing refund trace request explainer is a useful reference.
Frequently asked questions
What is Form 15227?
It's the IRS application for an Identity Protection PIN for people who can't get one through an IRS online account.
What are the income limits for Form 15227?
As of October 2026, AGI on your last filed return must be below $84,000, or $168,000 if married filing jointly.
How long does it take to get an IP PIN with Form 15227?
After the IRS verifies you by phone, the IP PIN usually arrives by mail within four to six weeks.
Where do I send Form 15227?
By mail to the IRS in Fresno, CA 93725, or by fax to 855-807-5720 with a Confidential cover sheet, not both.
Can I use Form 15227 if I lost my IP PIN?
No. The form says not to; retrieve a lost IP PIN online or ask for it to be reissued by mail.
