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CP01A Notice: How to Handle Your IRS IP PIN

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Last updated 10/31/2024 by

Silas Bamigbola

Fact checked by

Ante Mazalin

Summary:
The IRS CP01A Notice is an annual notification sent to taxpayers who receive an Identity Protection Personal Identification Number (IP PIN). This notice includes a unique 6-digit PIN that helps you file your federal tax returns securely and protects against identity theft. In recent years, the IRS has made the format more secure. This article explains what the CP01A notice is, how to use your IP PIN, and what to do if you misplace it.
Receiving a notice from the IRS can be stressful. However, the CP01A notice shows that the IRS is working to protect your identity. This notice includes an Identity Protection Personal Identification Number (IP PIN), a six-digit number used to prevent identity theft while filing your taxes. The IRS has also improved the format by introducing a new self-mailer to protect your information. This article covers everything you need to know about the CP01A notice and how to handle your IP PIN.
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What is the CP01A notice?

The CP01A notice is a letter the IRS sends each year to taxpayers who are assigned an Identity Protection PIN (IP PIN). This PIN helps protect against identity theft by ensuring only authorized individuals can file a tax return using your Social Security number. The notice provides a unique six-digit IP PIN for your federal tax return. Getting a CP01A notice does not mean you are a victim of identity theft. Instead, it’s a preventative step taken by the IRS, especially for those at higher risk, like past victims of identity theft.

Why does the IRS issue the CP01A notice?

The IRS issues CP01A notices as part of their efforts to fight identity theft, which has increased in recent years. The IP PIN program helps ensure that only the taxpayer can file tax returns under their Social Security number. This extra security layer is vital because identity thieves can misuse your SSN, file fake tax returns, and steal refunds. The CP01A notice ensures only you can file with your SSN.

Pro Tip

Always store your CP01A notice securely with your tax records to prevent losing your IP PIN. If misplaced, you can retrieve it online, but keeping the notice handy will save time.

Changes to the CP01A notice format

In 2024, the IRS updated the format of the CP01A notice to make it more secure. About 70% of taxpayers receiving the notice will see a new self-mailer design. This updated format better protects your IP PIN from being stolen through the mail. The IRS is also adding a survey to some of the notices to get feedback on the new design. Despite these changes, the way you use your IP PIN remains the same. The IRS will continue to send new PINs every year.

Security improvements with the new format

The new self-mailer format reduces the risk of your IP PIN being exposed during mailing. As identity theft methods become more advanced, the IRS has made this change to ensure your information remains secure. If you are part of the pilot group, you will receive your IP PIN in a tamper-proof mailer, giving you peace of mind.

What to do when you receive a CP01A notice

Once you get your CP01A notice, take immediate action to ensure your IP PIN is ready when you file your tax return. Follow these key steps:
  • Read the notice carefully and understand how to use the IP PIN for your tax return.
  • Keep the CP01A notice in a secure location with your other tax documents.
  • Use the six-digit IP PIN when filing your tax return—whether filing online or on paper.
  • Make sure your tax preparer has the correct IP PIN if you’re using one.
The IP PIN is only valid for the current tax year, and the IRS will send you a new CP01A notice every year with a new PIN. If you forget to include the IP PIN when filing, the IRS may reject your return, causing delays or complications.

How to use your IP PIN when filing your tax return

Using the IP PIN is simple. If you are filing electronically, enter the PIN when prompted. For paper returns, write the PIN in the “Identity Protection PIN” section. If your spouse or dependent also receives an IP PIN, they must enter it where required.

Pro Tip

If you use a tax preparer, ensure they receive your current IP PIN before filing your return. This avoids potential delays caused by missing or incorrect information.

What happens if you lose or misplace your CP01A notice

It’s essential to store your CP01A notice in a safe place, but sometimes mistakes happen. If you misplace your IP PIN, don’t worry—you can still recover it.

How to retrieve your IP PIN

If you lose your CP01A notice, visit the IRS website to retrieve your IP PIN. The IRS provides an online tool called “Get an IP PIN,” which allows you to recover or replace your PIN. To retrieve it, you will need to verify your identity by providing your Social Security number, date of birth, and other identifying information.

What if you can’t retrieve your IP PIN?

If you cannot recover your IP PIN online, you can contact the IRS directly. They will require additional identification to confirm your identity before providing a new PIN. In some cases, the IRS may give you the PIN over the phone or send a replacement by mail. To avoid delays, it’s best to secure your original CP01A notice right away.

Pro Tip

Enroll in the IRS IP PIN program even if you haven’t been a victim of identity theft. It’s an extra layer of protection that helps safeguard your tax return against fraud.

Common mistakes to avoid when using your IP PIN

Using your IP PIN correctly is crucial to ensure smooth tax filing. Mistakes with your IP PIN can cause delays or even lead to rejected tax returns. Here are some common errors and how to avoid them:

Entering the wrong IP PIN

One of the most common mistakes is entering the incorrect IP PIN on your tax return. This error can happen if you misplace your CP01A notice or confuse it with an older PIN. Always make sure to use the current year’s six-digit IP PIN, as the IRS issues a new one each year. If you’re unsure, check your IRS online account or use the “Get an IP PIN” tool to retrieve the correct number.

Forgetting to include the IP PIN

Forgetting to include your IP PIN on your tax return is another frequent mistake. The IRS requires this PIN to verify your identity. If it’s missing, your return may get rejected. Whether you are filing electronically or by paper, be sure to enter the IP PIN in the designated box.

Sharing your IP PIN with unauthorized people

Your IP PIN is a sensitive piece of information meant to protect your identity. Sharing it with anyone other than your authorized tax preparer could expose you to identity theft. Never share your IP PIN casually, and always ensure your tax preparer is trustworthy and authorized to file on your behalf.

Using the wrong year’s IP PIN

Each IP PIN is only valid for one tax year. Using an old IP PIN for the current year’s tax return will result in errors. The IRS sends a new CP01A notice every year with an updated IP PIN. If you haven’t received it, check your IRS account or contact the IRS directly.
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Frequently asked questions

Why did I receive a CP01A notice?

You received a CP01A notice because the IRS assigned you an Identity Protection Personal Identification Number (IP PIN) to protect your tax account from identity theft. The IRS issues this PIN annually to taxpayers who are part of the IP PIN program.

What should I do if I don’t receive my CP01A notice?

If you are expecting a CP01A notice but don’t receive it, check your online IRS account to view your notice and PIN. You can also contact the IRS for assistance if the notice doesn’t arrive by mail.

Do I need to file a Form 14039, Identity Theft Affidavit, if I receive a CP01A notice?

No, you do not need to file a Form 14039 if you receive a CP01A notice unless you are experiencing an actual case of identity theft after receiving your IP PIN. The CP01A notice is a preventive measure, not an indication of active identity theft.

Can I opt-out of receiving an IP PIN?

Currently, once you are enrolled in the IP PIN program, you cannot opt out. The IRS automatically assigns the IP PIN to taxpayers at risk of identity theft, and the PIN must be used when filing your tax return.

Will the IP PIN work for state taxes?

No, the IRS IP PIN is only used for federal tax returns. Some states may issue their own PINs for state tax returns, but these are separate from the federal IP PIN.
Need help understanding other IRS letters and notices? Visit our comprehensive guide to IRS Letters and Notices or search for the document you received in the table below.
IRS Letter or Notice Number
Notice Description
CP01The IRS verified your claim of identity theft and will monitor your account.
CP01HThe IRS received a tax return with a social security number that belongs to a dead person.
CP02HMoney is due on an amended return based on a grant received due to Hurricane Katrina, Rita, or Wilma.
CP03CYou received the First-Time Homebuyer Credit for a house you purchased.
CP04You may be eligible for tax deferment because either you or a spouse served in a combat zone, a qualified contingency operation, or a hazardous duty station during the tax year specified on your notice.
CP08You may be entitled to additional money due to the Additional Child Tax Credit.
CP10Your tax return changed due to a miscalculation, and the refund you wanted to apply to an estimated tax payment has changed.
CP10AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP11You owe money because the IRS amended your return due to a miscalculation.
CP11AYour tax return changed due to a miscalculation of the Earned Income Credit, and the refund you wanted to apply to an estimated tax payment also changed.
CP11MYour tax return changed due to a miscalculation of the Making Work Pay and Government Retiree Credit, and the refund you wanted to apply to an estimated tax payment has changed.
CP12You are due a bigger refund because the IRS corrected one or more mistakes on your tax return.
CP12AThe IRS made changes to correct the Earned Income Credit (EIC) claimed on your tax return.
CP12E or CP12FThe IRS corrected a miscalculation on your return.
CP12MThe IRS made changes to the computation of the Making Work Pay and/or Government Retiree Credits on your return.
CP12RThe IRS made changes to the computation of the Rebate Recovery Credit on your return.
CP13The IRS made changes to your return due to a miscalculation. There is no refund or amount due. Your balance is zero.
CP13AThe IRS made changes to your return due to a miscalculation of the Earned Income Credit. There is no refund or amount due. Your balance is zero.
CP13MThe IRS made changes to your return due to a miscalculation of the Making Work Pay credit or the Government Retiree Credit. There is no refund or amount due. Your balance is zero.
CP13RThe IRS made changes to your return due to a miscalculation of the Recovery Rebate Credit. There is no refund or amount due. Your balance is zero.
CP14You owe money on unpaid taxes.
CP16The IRS made changes to your return due to a miscalculation. The refund you were due was applied to other tax debts.
CP21AYou owe money due to the changes you requested that the IRS make on your tax returns.
CP21BYou are due a refund due to the changes you requested that the IRS make on your tax returns. The money should arrive within 2 to 3 weeks.
CP21CThe IRS made the requested changes to your tax return. You will not receive a refund, and there is no tax due. Your balance is zero.
CP21EAs a result of your recent audit, the IRS made changes to your tax return, and you owe money as a result of those changes.
CP21IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP22AThe IRS made the changes you requested, and you owe money as a result.
CP22EAs a result of your recent audit, the IRS changed your tax return, and you now owe money.
CP22IThe IRS made changes to your tax return relating to the Individual Retirement Arrangement (IRA) taxes. You owe money due to the changes.
CP23The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You owe taxes due to these changes.
CP24The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP24EThe IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. This resulted in an overpayment of estimated taxes.
CP25The IRS changed your return because there was a difference between the amount of estimated tax payments listed on your tax return and the amount actually posted to your account. You are not due a refund, nor do you owe any money. Your balance is zero.
CP31You need to update your address because your refund check was returned to the IRS.
CP45The IRS was unable to apply your overpayment to your estimated tax as you requested.
CP49The IRS used all or part of your refund to pay a tax debt.
CP53Your refund check will be sent by mail because the IRS can’t provide your refund through direct deposit.
CP57The bank declined your payment, so the IRS was unable to draft funds from your bank account.
CP71A reminder of the amount you owe in tax, penalty, and interest.
CP71AA reminder of the amount you owe in tax, penalty, and interest.
CP71CA reminder of the amount you owe in tax, penalty, and interest.
CP71DA reminder of the amount you owe in tax, penalty, and interest.
CP88The IRS is holding your refund because you haven't filed one or more tax returns, and it believes you will owe tax.
CP90The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy in a Collection Due Process hearing.
CP91The IRS will levy up to 15% of your social security benefits for unpaid taxes.
CP120The IRS needs documentation of your tax-exempt status.
CP120AYour organization’s tax-exempt status has been revoked because it failed to file a Form 990 series return for three consecutive years.
CP130You may no longer need to pay the Alternative Minimum Tax (AMT) because your tax return filing requirements changed.
CP152The IRS received your return.
CP153The IRS will send your refund by mail because your direct deposit did not go through.
CP161You have an unpaid balance due to the IRS.
CP166Your monthly payment to the IRS did not go through due to insufficient funds in your bank account.
CP178You may no longer owe excise tax because your tax return filing requirements changed.
CP231You need to update your address because your refund was returned to the IRS.
CP259You did not file the business tax return identified in the notice.
CP259AYou should have filed these forms but did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax, or Form 990-N (e-Postcard).
CP259BThe IRS requires you to file these forms but did not – Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259CThe IRS believes that you are a private foundation, but did not file the required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.
CP259DYou must file this form, but you did not – Form 990-T, Exempt Organization Business Income Tax Return.
CP259EYou should have filed this form, but you did not – Form 990-N (e-Postcard) or Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP259FThe IRS requires you to file this form but did not – Form 5227, Split-Interest Trust Information Return.
CP259GThe IRS requires you to file this form, but you didn’t – Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.
CP259HAs a tax-exempt political organization, you must file this form, but you did not – Form 990/990-EZ, Return of Organization Exempt From Income Tax.
CP276AYou submitted your tax liability schedule incorrectly. The IRS typically charges a Federal Tax Deposit (FTD) penalty for this but did not this time.
CP276BThe IRS did not receive the correct amount of tax deposits. It normally charges a Federal Tax Deposit (FTD) penalty but did not this time.
CP297The IRS is notifying you of its intent to levy certain assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP297AThe IRS has levied your assets for unpaid taxes. You have the right to dispute the levy at a Collection Due Process hearing.
CP298The IRS notifying you of its intent to levy up to 15% of your social security benefits for unpaid taxes.
CP501You have a balance due on one of your tax accounts.
CP503You have an unpaid balance on one of your accounts, and the IRS has not heard from you.
CP504You have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy your state income tax refund to apply it to the amount you owe.
CP504BYou have an unpaid amount due on your account. If you do not pay immediately, the IRS will levy certain property or rights to property to apply it to the amount you owe.
CP521A reminder that you have an installment agreement payment due.
CP523You have defaulted on your payment agreement. Therefore the IRS is terminating the agreement and will levy your assets.
CP601Usted tiene un saldo pendiente de pago (dinero que le debe al IRS) en una de sus cuentas contributivas.
CP603No hemos recibido respuesta de parte de usted y todavía tiene un saldo sin pagar en una de sus cuentas contributivas.
CP604Usted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará cualquier reembolso de impuestos estatales al que tenga derecho y aplicarlo al pago de su deuda.
CP604BUsted tiene un saldo sin pagar en su cuenta. De no pagar esta cantidad inmediatemente, el IRS embargará ciertas propiedades o derechos de propiedad y lo aplicará al pago de su deuda.
CP621Este aviso es para notificarle que usted tiene un plan de pagos a plazos vencido. Por favor, envíe el pago inmediatamente.
CP623Este aviso es para informarle nuestra intención de cancelar su plan de pagos a plazos y confiscar (embargar) sus bienes. Usted incumplió en su acuerdo.
CP711Nosotros realizamos cambios a su planilla debido a que entendemos que hubo un cálculo erróneo. Como resultado de estos cambios, usted adeuda dinero por sus contribuciones.
CP721Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP722Hicimos el(los) cambio(s) que usted solicitó a su declaración de impuestos para el año tributario que aparece en su aviso. Como resultado de éste(estos) cambio(s) usted debe dinero en sus impuestos.
CP771Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP772Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP773Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP774Usted recibió este aviso para recordarle sobre la cantidad que adeuda en contribuciones, multas e intereses.
CP959Usted no radicó su planilla de contribución de negocios identificada en este aviso.
CP2000The income or payment information on file doesn’t match your tax return. The discrepancy may result in an increase or decrease in your tax due.
CP3219AThe IRS has received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax.
CP3219NThe IRS didn’t receive your tax return, so it calculated your return based on the information received from employers, financial institutions, and others. If you want to challenge the proposed tax, you have 90 days from the date of this notice. If you are outside the country, you have 150 days.
Letter 0012CThe IRS needs additional information to process your tax return.
Letter 0484CThe IRS wants a completed
Letter 0525Updates you on proposed changes after an IRS examination. Any changes are explained and details the refund due or taxes owed.
Letter 531IRS Notice of Deficiency. The information the IRS received about you was different from what you reported on your return.
Letter 0668D(LP 68)The IRS released their levy.
Letter 0549CYour tax bill was paid.
Letter 0681CThe IRS accepted your payment proposal. However, this is not a formal Installment Agreement.
Letter 0757CYou did not adhere to the terms of your Installment Agreement.
Letter LT 11The IRS plans to seize your property or rights to property.
Letter 1058The IRS has not received your payment. It plans to seize your property or rights to property.
Letter 1615 (LT 18)You must respond to the IRS within 10 days of this notice regarding past due tax returns.
Letter 1737 (LT 27)Complete and sign Form 433F, Collection Information Statement.
Letter 1961CYour application for a Direct Debit Installment Agreement was declined. It explains why and what you need to do to qualify.
Letter 1962CYour application for a
Letter 2050 (LT 16)The IRS is trying to collect unpaid taxes from you from returns that have been filed or from returns that have not been filed.
Letter 2257CThe IRS is providing the payoff amount that you requested.
Letter 226-JAn IRS letter to large employers notifying them that they may be liable for an Employer Shared Responsibility Payment (ESRP).
Letter 2271CA request for an Installment Agreement has been approved. It explains the fees and how to qualify for a Low Income Fee Reduction. The letter may also request missing information.
Letter 2272CAn IRS letter explaining why your request to pay the balance due in installments was declined.
Letter 2273CA confirmation letter of your request to pay the balance due in installments. It contained the amount to pay, fees charged, and where to send payment. Instructions on how to apply for the Low Income Fee Reduction included.
Letter 2318CA response to a request to pay taxes due to payroll deductions. It also explains the fees that are charged.
Letter 2357CThe IRS is admitting that it did not send you the balance due notices that it should have.
Letter 2603CThe IRS accepted your installment agreement. The IRS will file a Notice of Federal Tax Lien on your personal property.
Letter 2604CThe IRS has accepted your request for installment payments. This IRS letter provides the monthly payment, the address where to send it, and the fees charged. The letter also provides instructions on how to apply for the Low Income Fee Reduction.
Letter 2761CThe IRS is requesting your combat zone service dates to ensure that it provides you with the special provisions and protection of the combat zone deferment. Copies of military orders or other documentation to support your time served may be requested. Civilians working in support of the Armed Forces may be required to provide a Letter of Authorization or a letter from their employer.
Letter 2789CAn annual reminder notice, as required by law, of the balance due to the IRS. It explains that penalties and interest continue to accrue until the balance is fully paid.
Letter 2840CConfirms your Installment Agreement request and includes the payment amount and due date. This IRS letter explains the fees charged for paying monthly and explains how to apply for the Low Income Fee Reduction (if you qualify).
Letter 3030CProvides an explanation of the tax, penalty, and interest still due on your account.
Letter 3127CA confirmation of your request to make a change to your Installment Agreement. This IRS letter explains the fees for the change. Changes can be to the payment amount or due date, or it can include additional liabilities.
Letter 3174A reminder of taxes due after the IRS has sent a Notice of Intent to Levy.
Letter 3217CThe IRS has accepted your request to pay the balance in installments. This IRS letter provides your payment amount, the due date, and fees charged. The letter also provides instructions on applying for the Low Income Fee Reduction (if you qualify).
Letter 3228 (LT 39)A request to pay the balance due within 10 days using the envelope provided.
Letter 3500The IRS has received your documents, and it needs additional time to review them.
Letter 3572Your Federal Income Tax Return has been selected for examination. The IRS auditor requests that you call to schedule an audit appointment.
Letter 4883CThe IRS received your federal income tax return but needs more information to verify your identity in order to process your tax return accurately.
Letter 4903 (LT 26)You must file your tax returns immediately. The IRS has previously contacted you, but it did not receive a response.
Letter LP 47The IRS is trying to locate the person identified in the letter and is requesting that you provide their new address.
Letter LP 59The IRS has not received a response to the notice of levy it previously sent.
Audit Letter 2205The IRS manages audits either by mail or through an in-person interview to review your records. The interview may be at an IRS office (office audit) or the taxpayer’s home, place of business, or accountant’s office (field audit).
Letter 915You recently underwent an audit, and the IRS informs you that you now owe taxes.

Key takeaways

  • The CP01A notice includes a 6-digit IP PIN to help protect against tax-related identity theft.
  • The IRS is piloting a new security self-mailer for the CP01A notice to improve the protection of taxpayer information.
  • Make sure to use your IP PIN when filing your federal tax return to avoid delays or rejection of your return.
  • If you misplace your IP PIN, you can retrieve it online using the IRS’s “Get an IP PIN” tool.

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