IRS NOTICE REFERENCE
Understanding your CP01A notice
This notice tells you about the identity protection personal identification number (IP PIN) we sent you. Each year, we issue CP01A notices that have a unique 6-digit IP PIN with instructions on how to use it. Recipients …
General information only. Not legal or tax advice.
Notice details
- Notice code
- CP01A
- Category
- Identity verification
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Governing law
- §6109 (Internal Revenue Code section)
- Source
- IRS.gov — Understanding Your IRS Notice
What this notice is
This notice tells you about the identity protection personal identification number (IP PIN) we sent you. Each year, we issue CP01A notices that have a unique 6-digit IP PIN with instructions on how to use it. Recipients of Notice CP01A don't need to file a Form 14039, Identity Theft Affidavit PDF , unless you as a recipient experience an identity theft incident after you received a notice CP01A.
Source: IRS.gov. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
When filing Forms 1040, 1040-SR, 1040-NR or 1040-SS, you must enter your 6-digit IP PIN in the correct place on your federal tax return. Every taxpayer who receives an IP PIN must enter it on the return. This includes the primary taxpayer, spouse, and dependent. If only one taxpayer receives an IP PIN, enter it with that taxpayer's Social Security number (SSN). If both taxpayers receive an IP PIN, both taxpayers must enter the IP PIN with their SSNs. If your dependent received an IP PIN, you must include his or her IP PIN on your federal tax return as well as Form 2441, Child and Dependent Care Expenses PDF , and Schedule EIC, Earned Income Credit PDF . The primary taxpayer or secondary (spousal) taxpayer who receives an IP PIN must enter it on the return. Enter the IP PIN for the first taxpayer listed on the tax return in the box marked "Identity Protection PIN" located to the right of Your signature and occupation . Enter the IP PIN for the second taxpayer listed on the tax return in the box marked "Identity Protection PIN" located on the right of Spouse's signature and occupation.
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Official IRS reference
Read the official notice page on IRS.gov: https://www.irs.gov/individuals/understanding-your-cp01a-notice
Related tools
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