Protect Yourself From Tax Identity Theft: SSN Leaks, Fake Returns, IRS Online Accounts, IP PINs, and How to Share Them With Your Tax Preparer

If you live in the United States, you use your Social Security Number, or SSN, in many parts of everyday life.

You may need it for:

• Employment
• Bank accounts
• Credit cards
• Loans
• Insurance
• School records
• Medical services
• Tax returns

The SSN is incredibly useful.

But once it is exposed, it is not something you can simply replace as easily as a credit card number.

And one of the most serious risks that can come from an exposed SSN is tax identity theft.

Tax identity theft generally occurs when someone uses your SSN or ITIN to file a fraudulent tax return in your name and attempts to steal a tax refund.

In other words, a fake tax return.

Many taxpayers still think:

“I haven’t been a victim yet, so I don’t need to worry.”

Or:

“IP PINs are only for identity theft victims.”

Or:

“I’ll deal with it if the IRS sends me a notice.”

That understanding is outdated.

The IRS now makes the Identity Protection PIN, commonly known as an IP PIN, broadly available as a preventive measure against tax identity theft.

An IP PIN is a six-digit number designed to prevent someone else from filing a federal tax return using your SSN or ITIN.

In other words, the IP PIN is no longer simply a program for people who have already been victimized.

It can be used proactively as an additional security measure for your tax return.

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What Is Tax Identity Theft?

Tax identity theft occurs when someone uses your personal information to file a fraudulent federal tax return.

A typical situation may look like this:

1. Your SSN, ITIN, date of birth, name, or address is exposed.
2. A criminal uses that information to create a fake tax return.
3. The criminal e-files the return before you file your legitimate return.
4. The criminal attempts to claim a fraudulent refund.
5. When you later try to file your real return, the IRS rejects it because a return using the same SSN has already been filed.

For many victims, this is the first time they realize anything is wrong.

They may try to file in March or April and suddenly receive a message indicating that a return has already been filed using their SSN.

The IRS itself encourages taxpayers to request an IP PIN if they want to protect:

• Their own SSN or ITIN
• A dependent’s SSN or ITIN
• Personal information that may have been exposed
• Their identity after suspected or confirmed identity theft

One reason tax identity theft is particularly difficult is that, unlike unauthorized credit card activity, you may not receive an immediate fraud alert.

You may not discover the problem until you try to file your tax return.

For example:

You prepare your return in April.

You attempt to e-file.

The return is rejected because another return using your SSN was already filed.

You were expecting a refund, but instead you now have to deal with the IRS, identity verification, Form 14039, possible paper filing, and processing delays.

That is why tax identity theft is one of those problems where prevention is much easier than recovery.

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What Is an IP PIN?

IP PIN stands for Identity Protection Personal Identification Number.

It is a six-digit number issued by the IRS and used as an additional identity-verification key when filing a federal tax return.

Think of it as an extra passcode for your tax return.

A normal tax return may contain information such as:

• Name
• SSN
• Address
• Date of birth
• W-2 information
• 1099 information
• Prior-year AGI

Unfortunately, some of this information can potentially be exposed through:

• Data breaches
• Phishing
• Fraud
• Old tax documents
• Compromised PDFs
• Identity theft
• Improper document handling

If an IP PIN is in place, however, a fraudulent return is much more difficult to file successfully without the correct six-digit number.

Even if a criminal knows your SSN, the missing IP PIN creates another barrier.

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IP PINs Are Not Just for Identity Theft Victims

In the past, many people associated IP PINs primarily with taxpayers who had already been victims of tax identity theft.

That was understandable.

The IRS has historically used IP PINs to protect confirmed identity theft victims after resolving their cases.

Those taxpayers typically receive a new six-digit IP PIN each year.

But the program is now much broader.

The IRS encourages taxpayers to enroll voluntarily as a preventive measure.

Individuals with an SSN or ITIN may generally request an IP PIN, including taxpayers living outside the United States.

So the IP PIN has evolved from something many people thought of as:

“A program for identity theft victims.”

into something more like:

“A preventive security feature available to taxpayers.”

This distinction matters because an SSN is fundamentally different from a credit card number.

You can replace a compromised credit card.

You can replace a debit card.

You can change a password.

But changing your SSN is much more difficult.

That is why placing an additional security layer on your federal tax return can be valuable.

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From an SSN Leak to a Fake Tax Return: How the Fraud Can Happen

It may be easier to understand tax identity theft by looking at the process step by step.

1. Personal Information Is Exposed

There are many possible ways this can happen.

For example:

• Large-scale data breaches
• Phishing emails
• Fake IRS phone calls
• Fraudulent tax services
• Employer data breaches
• School record breaches
• Poorly secured tax return PDFs
• Stolen mail
• Compromised cloud storage

You do not necessarily have to make a mistake yourself.

Your SSN can be exposed through an organization that already has your information.

2. A Criminal Creates a Fake Return

The criminal may use information such as your:

• Name
• SSN
• Date of birth
• Address

to create a fraudulent tax return.

The objective is usually to obtain a refund.

A fraudulent return may contain fake:

• W-2 information
• Withholding
• Credits
• Dependents
• Income items

all designed to generate a refund.

3. The Criminal Files Before You Do

In general, the IRS does not accept multiple electronically filed federal income tax returns using the same SSN for the same filing period.

So if the fraudulent return gets there first, your legitimate return may later be rejected.

4. Your Real Return Is Stopped

You may then discover the problem when your tax software or tax preparer receives an e-file rejection.

The rejection may indicate that the SSN has already been used on another return.

5. You Have to Resolve the Identity Theft Issue

You may need to work through identity theft procedures with the IRS.

Depending on the circumstances, this can include filing Form 14039, Identity Theft Affidavit.

This is one of the reasons the IP PIN can be so useful.

If the IRS expects an IP PIN with your return, a fraudulent filer who does not have that year’s valid number may have a much harder time submitting a successful return.

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What Changes Once You Have an IP PIN?

Once you have an IP PIN, you generally need to enter the valid six-digit number when filing your federal tax return.

This applies not only to the current-year return but also to prior-year returns filed during the same calendar year.

This point is important because many people misunderstand how IP PINs work.

The IP PIN is not simply:

“The IP PIN for your 2025 tax return.”

A better way to think about it is:

The IP PIN that is valid during the calendar year in which you are filing.

For example, if you file your 2025 federal tax return in 2026, you use the IP PIN that is valid for 2026.

If you also file an overdue 2024 return during 2026, you generally use that same 2026-valid IP PIN.

Similarly, if you file a 2023 prior-year return in 2026, the currently valid 2026 IP PIN is generally the number that matters.

This is why it is safer to think of an IP PIN as tied to the filing calendar year, not simply the tax year printed on the return.

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How Do You Get an IP PIN?

The main way to obtain an IP PIN is through the IRS Get an IP PIN process.

Generally, the process looks like this:

1. Go to the IRS Get an IP PIN page.
2. Log in to your IRS Online Account or create one.
3. Complete identity verification.
4. Opt in to the IP PIN program.
5. Obtain the six-digit IP PIN that is valid for the current calendar year.
6. Use the IP PIN when filing your tax return.

For taxpayers who cannot complete the online identity verification process, the IRS may offer alternative methods, including Form 15227, Application for an Identity Protection Personal Identification Number, when the applicable requirements are met.

From a practical standpoint, however, I think creating an IRS Online Account is increasingly important.

It is useful not only for the IP PIN.

The account can also be used for various tax administration functions involving:

• Payments
• Balances
• Tax records
• Certain notices
• Account information

As the IRS continues moving more services online, the Online Account is becoming an increasingly important part of basic tax administration.

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Why You Should Consider Creating an IRS Online Account Too

IP PIN protection and your IRS Online Account should really be thought of together.

There are three major reasons.

1. You Can Use It to Access Your IP PIN

If you lose or forget your current IP PIN, your Online Account can help you retrieve the valid number.

2. It Helps You Secure Your IRS Identity

Creating your own legitimate IRS Online Account, setting up strong authentication, and protecting the login credentials helps reduce the risk of losing control over your digital IRS identity.

3. IRS Tax Administration Is Becoming More Digital

The more the IRS moves toward online self-service, the more valuable the account becomes.

For Japanese expatriates, Green Card holders, international families, and taxpayers with foreign assets, an IRS Online Account may become increasingly useful for:

• Reviewing notices
• Checking balances
• Confirming payments
• Reviewing tax records
• Monitoring refunds

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How Should You Give Your IP PIN to Your Tax Preparer?

This is an extremely important practical issue.

If you use a tax professional, that person generally needs your current IP PIN to prepare and electronically file your return.

However, a tax professional generally cannot simply obtain your IP PIN on your behalf.

You, the taxpayer, obtain the IP PIN and provide it to your tax preparer.

The process should look something like this:

1. You obtain the IP PIN through the IRS.
2. You provide the current IP PIN to your tax preparer when needed.
3. The preparer enters the IP PIN on the tax return.
4. After filing, you avoid unnecessarily distributing the number.
5. The following year, you retrieve the new IP PIN and provide the new number again.

Because the IP PIN is sensitive information, you should treat it accordingly.

I would avoid sending it casually through:

• Plain-text email
• SMS
• LINE
• Unprotected PDF files
• Public or broadly shared folders

A better approach is to use:

• A secure client portal
• Encrypted file sharing
• A secure communication system approved by the tax firm
• Telephone confirmation when appropriate

There is another important distinction.

Your tax preparer may need your IP PIN.

Your tax preparer does not need your IRS Online Account password or multifactor-authentication codes.

You should not provide your IRS Online Account login credentials to your preparer.

The preparer needs only the information required to prepare and file the return, including the valid IP PIN where applicable.

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The IRS Will Not Ask for Your IP PIN by Phone, Email, or Text

This is one rule worth remembering.

The IRS warns taxpayers that it does not contact them by phone, email, or text simply to ask them to provide an IP PIN.

If someone contacts you and says:

“This is the IRS. Tell me your IP PIN.”

or:

“We need your IP PIN to release your refund.”

or:

“Send your IP PIN so we can verify your identity.”

you should treat the communication as suspicious.

The IP PIN exists to protect your tax return.

If criminals obtain that number, part of the protection is defeated.

As a practical matter, you should disclose it only when necessary, such as when providing it securely to the tax professional who is preparing your return.

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Your IP PIN Changes Every Year

One of the most common mistakes is using last year’s number.

IP PINs change annually.

A taxpayer participating in the program generally receives or retrieves a new IP PIN each year.

Confirmed identity theft victims may receive a new IP PIN through an IRS notice such as CP01A.

Voluntary participants can generally retrieve the current number through their IRS Online Account.

Before beginning your tax return each year, confirm:

• Do I have the current IP PIN?
• Am I accidentally using last year’s number?
• Does my spouse also have an IP PIN?
• Does my dependent have an IP PIN?
• Has my tax preparer received the current number?
• Am I filing a prior-year return this calendar year that also requires the current IP PIN?

For a Married Filing Jointly return, if both spouses have IP PINs, both numbers need to be entered correctly.

Dependents may also have their own IP PINs.

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What If You Lose Your IP PIN?

If you obtained an IP PIN and later lose it, filing your return may become more difficult.

An e-filed return can be rejected if the required IP PIN is missing or incorrect.

The IRS generally allows taxpayers to retrieve their current IP PIN through their Online Account.

There is an additional complication with minors.

For a minor under age 18, the recovery process may differ, and online retrieval may not always be available in the same way.

In some cases, it may be necessary to contact the IRS and request that the number be reissued or provided through an alternative process.

If a required IP PIN cannot be obtained, a paper return may sometimes become necessary.

But paper filing can result in longer processing times and potentially longer refund delays.

So once you have an IP PIN, store it securely.

One simple approach is to save it in a password manager or another secure location using a label such as:

2026 IRS IP PIN

That makes it less likely that you will confuse it with a prior-year number.

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What If You Have Already Been a Victim? Form 14039 May Be Needed

If you already suspect that someone used your SSN to file a fake federal tax return, an IP PIN alone may not be enough.

You may also need to address the underlying identity theft.

The IRS may instruct taxpayers to use Form 14039, Identity Theft Affidavit, when they believe their personal information has been used to file a fraudulent federal tax return.

Situations that may indicate tax identity theft include:

• Your e-file is rejected because a return has already been filed using your SSN
• You receive an IRS notice regarding a tax return you did not file
• You receive an IRS identity-verification letter for a return you do not recognize
• A refund is unexpectedly delayed
• Your Wage and Income Transcript shows an employer or income source you do not recognize

Once the IRS confirms tax identity theft, the taxpayer may be placed into the IP PIN program to help protect future tax filings.

So the IP PIN serves two purposes:

Prevention before identity theft happens

and

Protection against future fraud after identity theft has occurred

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Why Japanese Expats and International Families Should Pay Particular Attention

IP PINs may be especially useful for Japanese residents of the United States, expatriates, Green Card holders, and international families.

Cross-border households often have more complicated tax and identity-document management.

For example:

Situation	Potential Concern
Japanese expatriate	W-2s, tax equalization, state taxes, and address changes can cause documents to be spread across multiple parties
Green Card holder	U.S. filing obligations may continue even while living outside the United States
International married couple	Spouse SSNs or ITINs, children’s SSNs, and joint return information all need to be protected
Family with children	A dependent’s SSN can also be misused
Person returning to Japan	IRS correspondence may continue going to an outdated U.S. address
Taxpayer with Japanese financial assets	FBAR, Form 8938, PFIC, and other reporting can increase the number of sensitive documents being exchanged

Children deserve particular attention.

Children typically do not monitor credit activity or financial accounts themselves.

That can make misuse of a child’s SSN harder to detect.

A dependent’s SSN can also potentially be misused on another person’s tax return.

The IRS allows IP PINs to be requested to help protect a dependent’s SSN or ITIN as well.

So for some families, it may make sense to think about IP PIN protection at the family level, not just for the primary taxpayer.

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Who Should Consider Getting an IP PIN?

In my view, an IP PIN is especially worth considering for people in situations such as:

• Your SSN may have been involved in a data breach
• You have previously experienced identity theft or credit fraud
• You regularly receive large tax refunds
• You use a tax preparer each year
• You may continue filing U.S. tax returns after moving back to Japan
• You are a Green Card holder
• You have U.S. citizen or resident children
• You have not yet created an IRS Online Account
• You previously experienced an e-file rejection
• You received an unexpected IRS identity-verification letter
• You provide personal information to financial institutions or organizations in multiple countries

There is some additional administrative work.

You have to obtain and manage a new number each year.

But compared with the amount of time and frustration involved in resolving a fraudulent tax return, that burden is relatively small.

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IP PIN Security Checklist

Here is a practical checklist you can use.

Before Enrolling

• Confirm that you can create an IRS Online Account
• Prepare the identification needed for identity verification
• Confirm your SSN or ITIN
• Decide which family members should obtain an IP PIN
• Ask your tax preparer how they want the IP PIN securely transmitted

After You Receive the IP PIN

• Store the six-digit number securely
• Clearly label the calendar year for which it is valid
• Keep spouse and dependent IP PINs organized separately
• Avoid sending the number casually by email or SMS
• Provide it to your tax preparer through a secure method
• Never share your IRS Online Account password with your preparer
• Treat unsolicited requests for your IP PIN as potential scams

Before Every Tax Season

• Retrieve the new IP PIN
• Confirm you are not using last year’s number
• Provide the current IP PIN to your tax preparer
• If filing a prior-year return, confirm that you are using the IP PIN valid in the current filing calendar year
• Verify the IP PIN before e-filing

If You Suspect Identity Theft

• Review the e-file rejection message
• Review IRS notices carefully
• Determine whether a return was filed that you did not submit
• File Form 14039 when appropriate
• Review your IRS tax records
• Obtain and maintain an IP PIN for future filings

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My Take

I think IP PINs deserve much more attention among Japanese taxpayers living in the United States.

Many Japanese taxpayers are very careful about tax compliance.

They collect their W-2s.

They collect their 1099s.

They worry about FBAR.

They review Form 8938.

They report Japanese financial assets.

But tax identity theft prevention is often treated as an afterthought.

People think:

“Nothing has happened to me, so I’m fine.”

Or:

“The IRS has never contacted me.”

Or:

“I protect my SSN carefully.”

But data breaches can occur outside your control.

Your SSN has to be provided to many different organizations during your life in the United States.

You cannot eliminate that risk completely.

What you can do is add another lock to your federal tax return.

That is how I think about the IP PIN.

For expatriates, Green Card holders, international married couples, and people who continue filing U.S. returns after returning to Japan, it is not simply another tax formality.

It is a form of tax security.

Tax planning is not only about calculating the correct numbers.

It is also about protecting your identity so that someone else cannot file a return using your SSN before you do.

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Final Thoughts

An IP PIN is not only for taxpayers who have already suffered tax identity theft.

The IRS now makes the IP PIN available as a preventive security measure designed to help stop someone else from filing a fraudulent federal tax return using your SSN or ITIN.

An exposed SSN can allow a criminal to file a fake return and attempt to steal a refund.

With an IP PIN in place, a fraudulent filer who does not have the correct six-digit number faces an additional barrier.

There are several important rules to remember.

The IP PIN changes every year.

And the relevant number is generally the IP PIN that is valid during the calendar year in which you file the return, including prior-year returns filed during that same calendar year.

If you use a tax preparer, the preparer generally cannot retrieve the IP PIN for you.

You need to obtain it yourself through your IRS Online Account or another permitted IRS process and then provide it securely to the preparer.

You should never give your tax preparer your IRS Online Account password or multifactor-authentication codes.

And remember:

The IRS does not call, email, or text you simply to ask for your IP PIN.

If someone asks for it that way, suspect a scam.

If you believe someone has already filed a fraudulent return using your SSN, you may also need to address the identity theft directly, potentially including Form 14039, Identity Theft Affidavit.

Going forward, protecting a tax return involves more than simply reporting the correct income, deductions, and credits.

It also means creating safeguards that make it harder for someone else to file a return in your name.

For many taxpayers, obtaining an IP PIN is one of the simplest and strongest steps available.

Disclaimer: This article is for general informational purposes only and does not constitute tax, legal, cybersecurity, or identity-theft advice. IRS procedures and eligibility requirements may change. Taxpayers should review current IRS guidance and consult a qualified professional when appropriate.