IP PIN for a Grandchild: How to Help Protect Their Tax ID

If you have been through the ordeal of having your e-file rejected because someone else claimed your grandchild first, an Identity Protection PIN can help protect the child's Social Security number from unauthorized e-filing. It does not determine who is entitled to claim the child, and it does not prevent someone from filing a paper return.

What an IP PIN Does

An IP PIN is a unique six-digit number that the IRS issues for a specific taxpayer's SSN or ITIN. A taxpayer who has an IP PIN must use it when filing a federal return. If a dependent has an IP PIN, it must be included on an e-filed return that claims the dependent; a dependent's IP PIN is not required on a paper return. Missing or incorrect taxpayer IP PINs can delay paper-return processing.

If an IP PIN has been issued to your grandchild, anyone who e-files a return claiming the child must enter it. This can help prevent unauthorized e-file use of the child's SSN, but it does not block a paper claim or decide who is legally entitled to claim the child. For a duplicate-dependent e-file rejection, the primary taxpayer can try again using their own valid current-year IP PIN.

How to Get an IP PIN for a Grandchild

Online through IRS.gov. An eligible taxpayer can request an IP PIN through the "Get an IP PIN" tool on IRS.gov. You need to create an IRS online account, which requires identity verification. A dependent under 18 must use an alternative enrollment method; the IRS may require proof of legal guardianship.

By filing Form 15227. If you cannot verify your identity online and meet the form's eligibility requirements, you can submit Form 15227 by mail or fax. The IRS will call you to verify your identity and then mail the IP PIN to the address on file. This process can take several weeks.

Through the Taxpayer Advocate Service. If an IP PIN problem is causing financial hardship or you cannot resolve the issue through normal IRS channels, the Taxpayer Advocate Service may be able to help with the underlying tax problem.

A new IP PIN is issued each year. The IRS mails or makes available a new six-digit code before each filing season. You must use the current year's PIN on that year's return.

When You Need One

An IP PIN is worth getting if:

• The child's parent has previously filed first and claimed the child, triggering your e-file rejection
• Multiple family members have access to the child's Social Security number and there is disagreement about who will claim the child
• You have been a victim of tax identity theft involving the child's SSN

If your household has a clear agreement about who claims each child and everyone honors it, an IP PIN may be unnecessary. But if trust is an issue or past filing seasons have been contentious, the PIN removes the guesswork.

It Does Not Change Who Has the Legal Right

An IP PIN is a filing-security tool, not a legal ruling. Having the PIN does not give you the legal right to claim the child — the qualifying child tests and tiebreaker rules still determine that. If you use the PIN to file a return claiming a child you are not legally entitled to claim, the IRS can still disallow your claim during an audit.

The PIN prevents unauthorized or premature claims from being processed. It buys time and protects against disputes, but it does not override the tax code.

Protect Your Filing Season

Our US Kinship Tax Guide explains when an IP PIN makes sense, how to coordinate claims with the child's parent to avoid disputes, and what to do if your return is rejected despite having taken precautions.

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