Protect the individual tax identity behind your business
An IP PIN is a six-digit number known to you and the IRS. It helps the IRS verify your identity when you file an individual federal return. Anyone with an SSN or ITIN who can verify their identity may be eligible to request one, even if they are not required to file a return. A parent or legal guardian can also request one for a dependent.
This is relevant to international business owners. For example, a foreign owner of a U.S. LLC who files Form 1040-NR using an ITIN may be eligible. If someone files a fraudulent return first using your SSN or ITIN, the duplicate filing can complicate your legitimate return and delay processing while the IRS reviews the issue.
An IP PIN is an individual taxpayer safeguard. It does not replace company-level compliance or protect an entity’s tax account. IRS business accounts are separate from individual online accounts. And if you are a sole proprietor or single-member LLC owner filing business income on your individual return, your personal filing still needs appropriate protection.
Keep the distinction clear: an IP PIN does not replace company filings such as Form 5472 where applicable. Form 5472 penalties are a separate compliance issue and are not avoided by having an IP PIN.
Request your PIN before the mid-November closure
If you plan to file early in 2027, request or retrieve your IP PIN before the online service becomes unavailable for annual maintenance in mid-November 2026. The IRS says the service is generally available again starting in mid-January.
The quickest route is through your IRS Individual Online Account. If you do not already have an account, you will need to complete identity verification before accessing the IP PIN section.
If you cannot enroll online, the IRS lists alternatives. You may be able to submit Form 15227 if you have a valid SSN or ITIN, telephone access, and adjusted gross income on your last-filed return below $84,000 for an individual or $168,000 for married filing jointly. The IRS will call to verify your identity. If you do not qualify or cannot verify your identity this way, you may request an in-person appointment at a Taxpayer Assistance Center and bring the required identification documents.
Alternative routes can take longer, so do not leave this until the last moment. Check the current instructions on the IRS IP PIN page before applying.
Use and store your PIN carefully
An IP PIN is valid for one calendar year. The IRS generates a new one each year, so make retrieving it part of your annual filing checklist. If you opted in online, you generally need to retrieve the new PIN from your online account; the IRS does not mail you a CP01A notice for online opt-ins. Confirmed identity-theft victims who are enrolled by the IRS receive a CP01A notice each year.
Use the PIN when filing the federal individual return forms covered by the IRS, including Forms 1040 and 1040-NR. An incorrect or missing PIN can cause an e-filed return to be rejected or delay a paper return. If you have been issued a PIN, use the current calendar year’s PIN when filing a return during that year, including a prior-year return.
Follow this international seller security checklist
- Get your IP PIN before the maintenance window. This gives you time to resolve account access or identity-verification issues before the online service closes.
- Protect your IRS login. Use a unique password and multifactor authentication where available. Never share your sign-in details, including with anyone claiming to be an “agent.”
- Keep the PIN private until filing. Give it only to a trusted tax professional when you are ready to prepare and submit your return. Your tax preparer may need the PIN, but should not need your IRS password.
- Watch for impersonation scams. The IRS will never call, email, text, or contact you through social media to request your IP PIN. Do not respond to messages asking you to disclose it.
- Keep personal and business compliance tasks separate. Maintain the company’s records and filing calendar independently from your individual IRS account. This matters whether you are a U.S. entity owner, an overseas director, or one of the U.S. importers of record managing cross-border operations.
A UK-based business may use an ecommerce accountant or Amazon seller accountant in the UK to coordinate bookkeeping and compliance records. That support does not replace your responsibility to protect personal IRS credentials. Sterlinx Global supports ongoing accounting and compliance operations; we are not an identity-theft resolution service. If you suspect someone has already filed using your details, follow the IRS’s identity-theft instructions and contact the IRS directly.
Frequently asked questions
Do I need an IP PIN if I am not required to file a U.S. return?
You can request one if you have an SSN or ITIN and can verify your identity. The IRS says you do not need to be required to file a federal return to obtain an IP PIN.
Does an IP PIN protect my LLC or business tax account?
No. It helps verify your identity on specified individual federal returns. It does not replace company-level account security, business reporting, or filings such as Form 5472 where applicable.
What if I already have an IP PIN?
Retrieve your current PIN through your IRS online account before the mid-November maintenance period. Online opt-ins generally need to retrieve a new PIN each year; the IRS does not mail them a CP01A notice.
Protecting your IRS credentials and getting your IP PIN ahead of the maintenance window can help reduce filing disruptions. For support keeping your accounting records and compliance workflow organized, Talk to an expert.