Synthèse factuelle
In New York, parents or legal guardians can obtain an Identity Protection Personal Identification Number (IP PIN) from the Internal Revenue Service (IRS) to protect their dependents' tax records from identity theft. The IP PIN is a six-digit number assigned annually that helps verify a taxpayer's identity during the filing process. To request an IP PIN for a dependent, applicants must verify the dependent's identity and relationship through specific documentation. The IRS provides several methods for obtaining the IP PIN: online via the IRS 'Get an IP PIN' tool for eligible taxpayers, by submitting Form 15227 if the applicant meets income requirements, or in person at a local Taxpayer Assistance Center (TAC) where direct identity verification is possible. The dependent's age determines the verification process; minors require parental or guardian consent and appropriate proof of relationship. The IRS issues IP PINs annually, typically starting in December for the upcoming tax season. There is no fee for obtaining an IP PIN. The IP PIN must be included on tax returns to avoid delays or identity verification issues. The official IRS website (irs.gov) provides detailed instructions and FAQs regarding the IP PIN process, including eligibility criteria and document requirements. Local IRS TACs in New York can be located via the IRS locator tool online. This process helps secure dependent tax filings but does not confirm eligibility for other tax benefits or credits.