What is an Identity Protection PIN?

Most people are not issued an Identity Protection PIN.

From December 2019 through January 2020, the IRS will send "Notice CPO1A" letters to taxpayers who have contacted IRS and have been validated as being the victims of identity theft from a prior tax return. The letter will contain a single use 6 digit PIN valid for this year only.

If an individual loses their IP PIN, the original can be retrieved via the online IRS Get an Identity Protection PIN tool on the IRS website.