At year end or the beginning of a new year, IRS sends out CP01A Notices containing a 6-digit IP PIN and instructions on how to use it. IRS sends the notices to taxpayers meeting the following criteria:
- Taxpayer reported to IRS that they were a victim of identity theft,
- IRS identified taxpayer as a victim of identity theft, or
- Taxpayer participated in 2014 IP PIN pilot for residents of FL, GA or DC.
CP01A Notices (IP PIN Assignment) for TY 2015 from various campuses have been sent out. They are dated January 4, 2016, and state that the number is good for 2014. This is an error.The date should have been 2015.The IP PIN is good for all individual returns filed for tax year 2015 in the 2016 filing season. We do not believe that IRS is going to correct. When your clients bring in the notices with the Jan 4 date, it is to be used when filing the 2015 return.