If you received an IP PIN for a deceased person, you should use it appropriately when filing a tax return for the decedent. The IP PIN is a six-digit number assigned to eligible taxpayers to help prevent the misuse of their Social Security number on fraudulent federal income tax returns. When filing the return for the decedent, enter the IP PIN as required to confirm the identity of the deceased taxpayer. This includes using the IP PIN on Forms 1040, 1040-NR, 1040-PR, 1040-SR, and 1040-SS.
Sources:
Notice 2011-38
Publication 535 (2022)
Publication 559 (2023)
CCA 200925042
