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You are on Accountably’s Form 15227 hub because you want clear, practical steps with zero fluff. Below, you will find exactly how the form works, who qualifies in 2025, where to send it, what to expect after you submit, and the small mistakes that cause big delays. I will also show you faster options if you qualify and a simple table to pick the best path.
Note on freshness, all thresholds, addresses, phone numbers, and steps below are verified as of October 31, 2025, from the IRS.
Key Takeaways
- Form 15227 is for taxpayers who want an IP PIN but cannot verify online. The IRS will call you to confirm your identity, then mail the PIN. Typical mail time is about 4 to 6 weeks.
- For 2025, Form 15227 has an AGI ceiling of 84,000 for individuals and 168,000 for married filing jointly, based on your last filed return.
- You can submit Form 15227 two ways, by mail to Fresno, CA 93725, or by fax to 855-807-5720. Use one method only.
- If you do verify online, you get your IP PIN immediately and will retrieve it online each year instead of receiving a CP01A letter.
- Each year you must use the current six digit IP PIN on 1040 series returns. A wrong or missing PIN can cause e file rejection or slow paper processing.
What Is IRS Form 15227
Form 15227 is the paper or fax application to get an Identity Protection Personal Identification Number when online verification is not an option. The IP PIN is a unique six digit code that stops thieves from filing a return with your SSN or ITIN.
If you cannot pass online verification today, Form 15227 is the next best path to lock your tax identity.
Once the IRS receives your form, an assistor will call the phone number you list to verify your identity using information from your most recent return. If you pass, the IRS mails your IP PIN and then mails a new PIN in early January each year for future seasons, unless you switch to retrieving it online.
Who Should Use Form 15227 In 2025
Use Form 15227 if all of the following fit your situation.
- You do not already have an IP PIN. If you already have one, do not reapply with Form 15227, since the IRS issues a new IP PIN automatically each year through the CP01A Notice.
- You have a valid SSN or ITIN.
- Your adjusted gross income on your last filed return is at or below 84,000 if single, or 168,000 if married filing jointly.
- You can answer a daytime phone call to complete identity verification. Alaska and Hawaii follow Pacific time for these calls.
If you can verify online, skip the form and get an IP PIN in minutes through your IRS Online Account. Once you opt in online, the IRS stops mailing CP01A notices. You will sign in each year to retrieve your new code.
Where And How To Submit Form 15227
Option 1, Verify Online, Fastest When Available
Form 15227 itself is submitted only by mail or fax; there is no electronic submission path for the form. If you can verify your identity online, though, you do not need Form 15227 at all. This is the cleanest path if you meet the income threshold and want to avoid mail or fax.
- Visit irs.gov/getanippin, verify your identity, and your IP PIN is issued on screen right away.
- If you cannot verify online, use the mail or fax options below.
Option 2, Mail
- Department of the Treasury, Internal Revenue Service, Fresno, CA 93725.
- If using a private delivery service like UPS or FedEx, use the street address, 3211 S Northpointe Dr., Fresno, CA 93725. Include a clear cover page.
Option 3, Fax
- Toll free fax, 855-807-5720.
- Include a cover sheet labeled Confidential. Send only once, do not also mail.
Allow about 4 to 6 weeks after the verification call for the IP PIN to arrive by mail. If in person authentication is needed instead, a Taxpayer Assistance Center appointment usually results in a PIN mailed within about 3 weeks. Call 844-545-5640 to schedule.
Step By Step, Filling Form 15227 Correctly
- Box a, enter your name exactly as it appears on your last filed federal return. If your first or middle name is too long, initials are acceptable, but the last name must be complete. Keep your return nearby for reference.
- Box b, enter your full mailing address. If you recently moved, consider filing Form 8822 so future IRS mail, including CP01A, reaches you.
- Box c, mark if the person in Box a is a dependent. Parents or legal guardians can apply for a dependent child when eligible.
- Box d, provide the 9 digit SSN or ITIN with no dashes.
- Box e, provide a daytime phone number where you will answer. If you are applying for a dependent child or relative, enter the parent or legal guardian’s phone number, since that is the number the IRS will call to verify identity. Calls occur Monday through Friday, 7 a.m. to 7 p.m. local time. If you want to confirm an IRS caller, you can dial the specialized assistance line at 800-908-4490. Alaska and Hawaii follow Pacific time.
- Box f, choose English or Spanish for the call, then sign and date.
Pro tip, have your last filed return handy during the call so you can answer account questions quickly.
How The Verification Call Works
After the IRS receives your submission, an assistor will call the number from Box e. Expect standard account questions pulled from your most recent return and basic identity checks. If you miss the call, they will try again, but unanswered or blocked calls are the most common reason cases stall. Keep your phone available during business hours.
If you are ever unsure who is calling, hang up, then call the identity theft assistance line at 800-908-4490 during the same hours to confirm the contact and continue safely.
Once verified, the IRS mails your IP PIN. For most filers using Form 15227, the IRS says to expect the PIN by mail in about 4 to 6 weeks, and it will arrive as a CP01A or similar letter.
What Changes After You Receive Your IP PIN
- You must enter the six digit code on every 1040 series return you file during that calendar year, including late or prior year returns filed now. If the PIN is wrong or missing, e file will reject and paper will slow down.
- A new code is generated each year. CP01A letters are mailed in early January each year to those who receive their PIN by mail. If you opt in online, you will retrieve it in your IRS Online Account instead of getting a CP01A.
- Never share your IP PIN except with your trusted preparer at the moment you are ready to file. The IRS will not call, email, or text to ask for it.
2025 Eligibility Details And Important Notes
- Income thresholds for Form 15227, 84,000 individual and 168,000 MFJ, are based on your last filed return’s AGI. If you are over those limits, book an in person appointment at a Taxpayer Assistance Center.
- Spouses and dependents can also get IP PINs if they pass identity checks. Parents can file Form 15227 for eligible dependents when the child cannot use the online tool.
- If you opt in, you generally cannot opt out later. The IRS notes this on the Form 15227 wizard. Plan accordingly.
Which Path Should You Use
Here is a quick comparison so you can choose the fastest, safest route.
| Method | Best For | What You Need | When You Get The PIN | Good To Know |
| Online, Get an IP PIN | Most taxpayers who can verify identity online | IRS Online Account and ID verification | Immediate | Once you opt in online, you retrieve the PIN in your account each year, no CP01A mailer. |
| Form 15227, Mail or Fax | Taxpayers under the AGI ceiling who cannot verify online | SSN or ITIN, phone, last return info | Mailed after the verification call, usually 4 to 6 weeks | Mail to Fresno 93725, or fax 855 807 5720. Use a single method. |
| In Person, TAC Appointment | Over the AGI ceiling or cannot use phone verification | 1 photo ID plus a second ID | PIN mailed usually within 3 weeks | Call 844 545 5640 to schedule. |
Common Mistakes That Cause Delays
Most Form 15227 delays have nothing to do with the boxes you fill in. They come from a short list of avoidable habits I see every season.
Field By Field Help, With Examples
Box a, Name
Enter Last, First, Middle initial. If your legal first name has multiple parts and does not fit, initials are acceptable as long as the last name is complete. Match the name from your last filed return.
Box b, Address
Use your current mailing address. If you moved, file Form 8822 so your CP01A reaches you in early January without delay. If you must use a private carrier, the Fresno street address is required.
Box c, Dependent
Parents or legal guardians can apply on behalf of a child when the child’s identity cannot be verified online. Keep the child’s SSN and ID documents handy for questions.
Box d, SSN or ITIN
Enter all 9 digits with no dashes. Check against your last return to avoid transposition errors.
Box e, Phone
Use a number you will answer. If you want to confirm the legitimacy of any call, you can place a separate call to the identity theft assistance line at 800 908 4490 during the same hours.
Box f, Language
Choose English or Spanish for the verification call.
Using Your IP PIN Each Season
Each calendar year, a new six digit PIN is generated. If you receive your PIN by mail, expect a CP01A letter in early January. If you opted in online, sign in to your IRS Online Account to retrieve the current year PIN before you file. Keep the letter or the screen capture with your records.
- Enter the PIN on any 1040 series return you file during the year, including prior year returns submitted now.
- Share the PIN only with your preparer at signing time. The IRS will not call, email, or text for it. If you get a request, it is a scam.
Quick Reference, Addresses, Fax, And Hours
- Mail, Department of the Treasury, IRS, Fresno, CA 93725. Private delivery services, 3211 S Northpointe Dr., Fresno, CA 93725.
- Fax, 855-807-5720, include a Confidential cover sheet. Send once only.
- Identity theft and IP PIN specialized assistance, 800-908-4490, Monday to Friday, 7 a.m. to 7 p.m. local time. Alaska and Hawaii follow Pacific time. International, 267-941-1000.
- TAC appointments, 844-545-5640.
For CPA, EA, And Firm Teams
If your firm handles dozens of Form 15227 cases at once, standardizing intake, naming for PDFs, and follow up calls will save review time. We have seen teams cut sign off time by keeping last filed returns on screen during the call, documenting call outcomes in the practice management system, and logging CP01A arrival dates to avoid pre filing scrambles. Where it is helpful, Accountably integrates checklists and structured workpapers into your existing tools so partners spend less time chasing PINs and more time advising clients.
Final Checklist Before You Send
- Confirm you meet the 84,000 or 168,000 AGI ceiling from your last filed return.
- Fill Boxes a through f exactly, then sign and date.
- Choose one submission method only, mail or fax.
- Keep your phone nearby 7 a.m. to 7 p.m. local time for the verification call, and note that Alaska and Hawaii applicants are contacted on Pacific time, not their own local time.
- Watch your mail for CP01A in early January, unless you opted to retrieve your IP PIN online.
You deserve a calm filing season. Use the path that fits you, secure your IP PIN, and file with confidence.
Notes and sources for accuracy, page dates verified as of October 31, 2025, IP PIN program overview and thresholds, submission methods, addresses, phone hours, CP01A timing, and TAC scheduling.
Reusable Checklists
These checklists are copy-paste ready for your firm SOPs or a personal filing folder. Tick each item as you clear it.
Form 15227 eligibility screen
- Confirm the applicant does not already have an IP PIN or a CP01A notice on file.
- Confirm a valid nine digit SSN or ITIN is available for Box d.
- Pull AGI from the last filed return and confirm it is at or below $84,000, or $168,000 if married filing jointly.
- Confirm the applicant has a daytime phone for the IRS verification call.
- Confirm online verification at IRS.gov was attempted and could not be completed.
Submission packet, mail or fax
- Complete Boxes a through g, with the name in Box a matching the last filed return.
- Enter the full nine digit SSN or ITIN in Box d, no dashes.
- For a dependent, enter the parent or guardian’s phone in Box e.
- Select English or Spanish in Box f, then sign and date Box g.
- Choose one channel only, mail or fax, and record it.
- When faxing, add a cover sheet marked Confidential and send to 855-807-5720.
- When mailing, address it to the Department of the Treasury, IRS, Fresno, CA service center.
Verification call and PIN tracking
- Keep the phone available Monday to Friday, 7 a.m. to 7 p.m. local time, Pacific time for Alaska and Hawaii.
- Have the last filed return on screen to answer identity questions.
- If unsure about a caller, confirm through the IRS line at 800-908-4490.
- Expect the IP PIN to arrive by mail about 4 to 6 weeks after the call.
- Record the CP01A arrival date each January.
- Enter the current six digit IP PIN on every 1040 series return before filing.
Keep 15227 Season From Stalling
Form 15227 looks like a 15 minute job, and on paper it is. The IRS estimates the average reporting burden at about 15 minutes per response (per the Form 15227 instructions). The real time sink is everything around the form: the four eligibility criteria you clear before the IRS will accept the application, the outbound verification call, and the CP01A code that lands every January and has to reach the return.
The cases that stall are rarely about the boxes. They stall because nobody was available for the verification call, because AGI was measured against the wrong year, or because the new IP PIN never made it onto the 1040 series return. Structure fixes all three.
- Screen all four eligibility criteria, no existing IP PIN, a valid SSN or ITIN, AGI on the last filed return at or below $84,000 or $168,000, and a working daytime phone, before completing Boxes a through g.
- Calendar the verification call window, Monday to Friday, 7 a.m. to 7 p.m. local time, with Pacific time for Alaska and Hawaii applicants.
- Log the submission channel and date so no case is both mailed and faxed.
- Track each CP01A in January and confirm the six digit IP PIN reaches the 1040 series return before filing.
When IP PIN volume climbs, that tracking is exactly the kind of structured, repeatable execution our tax delivery teams run inside your existing workflow, so codes are verified and filed on time without pulling senior reviewers off higher value work.
FAQs
What is Form 15227 used for
Form 15227 lets you request an IP PIN when you cannot verify your identity online and you meet the income ceiling. The IRS calls you, confirms your identity, then mails your PIN, which you must use on your federal return that year.
How long does Form 15227 take
After your verification call, the IRS says the IP PIN usually arrives by mail within about 4 to 6 weeks. If you verify in person at a Taxpayer Assistance Center, the PIN typically arrives within about 3 weeks.
Is the 2025 AGI limit different from last year
Yes. For 2025, the Form 15227 threshold is 84,000 for individuals and 168,000 for married filing jointly. Always check the current IRS page for the latest numbers before you file.
How do I get an IP PIN for my child
Parents or legal guardians can apply for a dependent if the child cannot use the online tool and qualifies under the income ceiling. Use Form 15227 and be ready to answer identity questions during the call. You can also verify in person at a TAC if needed.
Will I get a CP01A every year
If you receive your IP PIN by mail, yes, the IRS mails a CP01A in early January each year with your new code. If you opted in online, you will retrieve the IP PIN in your IRS Online Account instead of receiving a CP01A.