IRS Form 15227
(Rev. January 2025)
Application for an Identity Protection Personal Identification Number (IP PIN)
Issued by the Internal Revenue Service
📌 What Is Form 15227?
Form 15227 is used by taxpayers who want to apply for an Identity Protection Personal Identification Number (IP PIN) but are unable to verify their identity online through the IRS IP PIN tool.
An IP PIN is a 6-digit number assigned by the IRS to eligible taxpayers to prevent identity theft and fraudulent tax return filings using their Social Security Number (SSN) or ITIN.
🛡 What Is an IP PIN?
An IP PIN:
- Is a six-digit number
- Must be entered on your federal tax return
- Changes every year
- Prevents unauthorized individuals from filing a return under your SSN
Without the correct IP PIN, the IRS will reject an electronically filed return.
👤 Who Should Use Form 15227?
You should file Form 15227 if:
- Your Adjusted Gross Income (AGI) is below the IRS verification threshold (generally $73,000 or less for individuals)
- You cannot complete identity verification through the IRS Online Account
- You want to voluntarily enroll in the IP PIN program
- You are concerned about identity theft
If your AGI exceeds the threshold, you must apply online through your IRS Online Account instead.
📝 What Information Is Required?
Form 15227 requests:
- Full legal name
- SSN or ITIN
- Date of birth
- Current mailing address
- Prior year address (if different)
- Phone number (must be in your name)
📞 What Happens After Filing?
- Mail Form 15227 to the IRS address listed in the instructions.
- The IRS will contact you by phone to verify your identity.
- Once verified, the IRS will mail your IP PIN.
Processing time: Approximately 4–6 weeks.
⚠ Important Notes
- Do NOT file Form 15227 if you are a confirmed identity theft victim already assigned an IP PIN.
- Your IP PIN must be entered correctly each year.
- Losing your IP PIN can delay your refund.
💼 Why This Matters for Tax Professionals
For a firm like ours, we assist clients with IP PIN enrollment strengthens fraud-prevention protocols and protects client data and ERO compliance under IRS Circular 230 and FTC safeguards.
