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When does the IRS send IP PIN notices to taxpayers

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The IRS sends IP PIN notices to taxpayers from mid-December through early January. These notices, known as CP01A notices, are sent to taxpayers who are eligible to receive an IP PIN.

Sources:
Publication 535 (2022)
Fact Sheet Updates FAQs on Child Tax Credit
Publication 510 (3/2023)
Publication 5316 (11/2023)

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