The full explanation
Anyone with an SSN or ITIN who can verify their identity can get one: online, by application or in person at an IRS office. It changes every year, and you must use it on every federal return you file that year. The IRS will never ask for your IP PIN by phone, email or text message: that is a scam.
An example
After someone used her ITIN on a fake return, Claudia requests an IP PIN through her IRS online account. Each year she looks it up in her account and gives it to her tax preparer right before filing.
You will see it in…
- Your tax software, when it asks for the number
- IRS notice CP01A, if the IRS enrolled you after identity theft
- Your IRS online account, in your profile