What should I do if I receive an ip pin for a deceased individual?

If you receive an Identity Protection PIN (IP PIN) for someone who has passed away, do not ignore it. The steps you take depend on whether a final tax return must be filed and who is responsible for filing it.

1) Understand why an IP PIN was issued

The IRS may issue an IP PIN for a deceased individual if:

• The individual enrolled in the IP PIN program before death, or
• The IRS issued one due to suspected identity theft, or
• The IRS was not yet notified of the death when the IP PIN was generated

2) If a final tax return must be filed

If the deceased individual had income and is required to file a final Form 1040, the IP PIN must be used to e-file that return.

What to do:

1. Use the IP PIN exactly as provided when filing the final return
2. Mark the return as “Deceased” and include:
   
   • Date of death
   • Name of the personal representative (if applicable)
3. If filing paper, include the IP PIN if requested by the software (paper returns don’t always require it, but e-file does)

3) Who is allowed to use the IP PIN

Only the authorized filer may use the IP PIN, such as:

• A court-appointed executor or administrator
• A surviving spouse filing a joint final return
• Another personal representative with legal authority

4) If no return needs to be filed

If the deceased individual does not need to file a final return:

• Keep the IP PIN with the estate records
• Do not attempt to “cancel” it
• Do not use it to file anything

The IRS will eventually stop issuing IP PINs once death is fully processed in their system.

5) Make sure the IRS is notified of the death

To prevent future IP PINs and correspondence:

• File the final Form 1040 marked “Deceased”, or
• Submit Form SS-4 / estate filings if applicable, and
• Provide a copy of the death certificate if requested

The IRS is usually notified automatically through the Social Security Administration, but delays are common.

6) Do NOT do the following

• Do not ignore the IP PIN if a final return is required
• Do not file a return without the IP PIN if e-filing
• Do not share the IP PIN with unauthorized parties
• Do not enroll the deceased in a new IP PIN program

7) If you believe the IP PIN was issued in error

If the IP PIN appears incorrect or is causing filing issues:

• Call the IRS at 800-908-4490 (Identity Protection Specialized Unit)
• Have:
  
  • Death certificate
  • Letters testamentary or court appointment
  • Prior tax return (if available)

Summary

• An IP PIN for a deceased person is not unusual
• Use it only if filing the final tax return
• Only an authorized representative may use it
• If no return is required, retain it and take no action
• Notify the IRS properly to prevent future issues

Source:

Authority:

• IRS – Identity Protection PIN (IP PIN)
• IRS – Deceased Person
• IRS Instructions for Form 1040
• IRS Pub 559 – Survivors, Executors, and Administrators
• IRS IP PIN FAQs