Anyone who has a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) and is able to verify their identity is eligible to enroll in the IRS IP PIN program. Additionally, individuals who have received an IP PIN in the previous year, those who have received a CP01A notice, or those who have received an IRS letter or notice inviting them to opt-in to get an IP PIN are also eligible. The IP PIN is a six-digit number assigned to eligible taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns.
Sources:
Publication 535 (2022)
Publication 541 (3/2021)
Fact Sheet Updates FAQs on Child Tax Credit
IRS FAQ
Publication 5316 (11/2023)
