Identity Theft PIN Numbers

[Burke]

Last year's clients, MFJ, were victims of ID theft and their tax return rejected when efiled. It was resolved, and they got their refund. However, only one PIN was issued by the IRS for this year's filing, for the husband. Not the spouse. Is this routine? Or do we have to have one for her too? A transcript obtained of the fraudulent return shows they used both names and SSN's.

[DonB]

My clients had an ID Theft PIN for the spouse while the joint return was falsely filed. The PIN must be entered for the correct spouse for the efile.

[taxea]

Are you sure both SSN's were used illegally? If so perhaps Taxpayer Advocate can expedite one for you.

https://www.irs.gov/advocate/

[manyhappyreturns]

If the IRS only issued one PIN, that's all you need in most cases. Sometimes they issue just one to TP and sometimes to both TP and spouse. The reason I say in most cases is because sometimes the IRS goofs (imagine that!). I have had several clients who filed MFJ and just the TP got a PIN, and it went through fine. I did have one, though, where it got rejected because of no PIN# entered for spouse. My client had to go online (https://www.irs.gov/Individuals/Get-...Protection-PIN) and get a PIN. It can also be done by phone if you can actually get a person on the line to talk to. Phone# of fraud dept is 1-800-908-4490, Ext 245.

[Burke]

Thanks. Will find out tomorrow when I efile whether it works or not.

[taxea]

I too have a MFJ client. The husband was the victim of ID theft of his SSN and the IRS issued him a pin. I have been filing MFJ with this for the past 3 years with no problem.

[Burke]

Well, it rejected again this year for the same reason! And I had the PIN on the return which was issued to the husband. Both the rejection this year and last year only say "Taxpayer TIN in the Return Header must not be the same......" So I don't know which one was used to file a fraudulent return, but it should not have been the husband, since we had a special PIN for him this year. I guess another trip to the IRS for a transcript... We know a MFJ return was filed last year with both SSNs.

[manyhappyreturns]

Sounds to me like the crook used just the TP's SSN last year to file a fraudulent return so that is why only the TP got the IP PIN#, the the crook filed another fraudulent return this year using the Spouse's SSN. Maybe that's a new tactic crooks are using to get a big refund for 2 years using a couple's SSNs. Clever. Of course this is just a guess of what happened, but it's a possibility. That would mean filing a 14039 for the spouse with the paper return for them this year. Then next year they should both get IP PIN#s.

[Burke]

We got a transcript last year of the fraudulent return filed for 2014. It had BOTH taxpayer and spouse's names & SSNs on it (MFJ.) I am going to try to get a PIN for her and see what happens. However, 2015 has rejected saying return has already been electronically filed. What I don't understand is, how did a return process without the PIN issued to him on it? Surely, they would not have had that! I thought that was supposed to prevent unauthorized filing. It did not reject because a PIN was not used for the spouse. Unfortunately, the Rej Code 902 does not stipulate which SSN was used, or both. Grrrrr.....

[David1980]

If you lose the IPPIN there's a place to get a replacement on the IRS website. https://www.irs.gov/Individuals/Retrieve-Your-IP-PIN

"The registration process requires you to provide specific personal information and answer a series of questions to verify your identity."

So if the identity thief already had the information necessary to get the replacement IP PIN they could simply get a replacement. I'm not sure what information the IRS asks for.

[taxea]

Well, it rejected again this year for the same reason! And I had the PIN on the return which was issued to the husband. Both the rejection this year and last year only say "Taxpayer TIN in the Return Header must not be the same......" So I don't know which one was used to file a fraudulent return, but it should not have been the husband, since we had a special PIN for him this year. I guess another trip to the IRS for a transcript... We know a MFJ return was filed last year with both SSNs.

Call E-Services help they can look at the rejected return and tell you exactly what you need to do in order to get the return to file.
Did you enter the ssn and then the TP TIN in the proper boxes?
There are three Southern States that the IRS will issue a TP TIN for tax filing even if the TP has not had ID theft issues. Check the TP TIN site for details.