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Identity Protection PIN Available to ALL Taxpayers in January

Client Alert

Beginning in January 2021, the IRS will allow all taxpayers who can properly verify his/her identity to obtain an Identity Protection PIN. An Identity Protection PIN (“IP PIN”) is a six-digit number assigned to a specific taxpayer to assist in preventing the misuse of a taxpayer’s social security number on fraudulent federal tax returns. Previously, only confirmed victims of identity theft who resolved his/her tax issues with the IRS were eligible for an IP PIN.

Eligibility

To be eligible for the IP PIN Opt-in Program, a taxpayer must pass a rigorous identity verification process. Spouses and dependents are eligible for an IP PIN if he/she can also pass the identity verification process.

How to get an IP PIN

In order to participate in the IP PIN Opt-in Program, a taxpayer may apply online, mail in Form 15227, or in certain circumstances, may make an in-person appointment.

Applying online

Taxpayers who apply online should use the “Get an IP PIN” tool on the IRS website. The taxpayer will need to create an account on IRS.gov if one has not already been created previously. When creating an account, the taxpayer should have the following readily accessible:

  • Email address
  • Social Security Number
  • Tax filing status and mailing address
  • One financial account number linked to the taxpayer’s name such as:
    • Credit card
    • Student Loan
    • Mortgage
    • Home Equity Line of Credit
    • Auto Loan
  • Mobile phone linked to the taxpayer’s name or the ability to receive an activation code by mail

Once logged in to the Get an IP Pin tool, the taxpayer’s IP PIN will be immediately displayed.

Applying by mail

Taxpayer’s whose income is $72,000 or less may complete Form 15227, Application for an Identity Protection Personal Identification Number. This Form may be mailed or faxed to the IRS and will be available in January 2021. After receipt, an IRS employee will call the taxpayer to verify his/her identity using a series of questions. If the taxpayer successfully verifies his/her identity, an IP PIN will be assigned for the following tax year. If a taxpayer chooses to file a Form 15227, caution should be used when the IRS agent calls to ensure the caller is not a scammer.

Applying in-person

For taxpayer’s who cannot verify his/her identity remotely or are ineligible to file Form 15227, an in-person appointment at a Taxpayer Assistance Center may be made. The taxpayer should take two forms of picture identification with them to the appointment. If the taxpayer successfully verifies his/her identity at the in-person appointment, the IRS will mail an IP PIN to him/her within three weeks.

Things to Know if an IP PIN is issued

Taxpayer’s should be aware of that IP PINs are only valid for one year. Each January, the taxpayer must obtain a new IP PIN. IP PINs must also be entered correctly on the federal tax return or the return may be rejected or delayed

For additional questions related to the identity theft and the IP PIN program, please contact BMD Tax Law Attorney Tracy Albanese at tlalbanese@bmdllc.com or (330) 253-9195.


The Ohio Chemical Dependency Professionals Board’s Latest Batch of Rules: What Providers Should Know

The Ohio Chemical Dependency Professionals Board has introduced new rules and amendments, covering various aspects such as CDCA certificate requirements, expanded services for LCDCs and CDCAs, remote supervision, and reciprocity application requirements. Notable changes include revised criteria for obtaining a CDCA certification, expanded services for LCDCs and CDCAs, and updated ethical obligations for licensees and certificate holders, including non-discrimination, confidentiality, and anti-sexual harassment measures.

Governor Mike DeWine and The Ohio State University Introduce the SOAR Study on Ohio Mental Illness

On January 19, Ohio Gov. Mike DeWine and The Ohio State University announced a new research initiative, the State of Ohio Adversity and Resilience (“SOAR”) study, which will investigate all factors influencing Ohio’s mental illness and addiction epidemic.

CHANGING TIDES: Summary and Effects of Burnett et. al. v. National Ass’n of Realtors, et. al.

In April 2019, a class-action Complaint was filed in federal court for the Western District Court for Missouri arguing that the traditional payment agreements employed by many across the United States amounted to conspiracy resulting in the artificial increase in brokerage commissions. Plaintiffs, a class-action group comprised of sellers, argued that they paid excessive brokerage commissions upon the sale of their home as a result of the customary payment structure where Sellers agree to pay the full commission on the sale of their property, with Seller’s agent notating the portion of commission they are willing to pay to a Buyer’s agent at closing on the MLS or other similar system.

The Ohio Board of Pharmacy’s Latest Batch of Rules: What Providers Should Know

The Ohio Board of Pharmacy released several new rules and proposed amendments to existing rules over the past month that will significantly impact pharmacy operations. Topics range from updates to the Terminal Distributor of Dangerous Drugs license to mobile clinics to mandatory rest breaks for pharmacists of outpatient pharmacies. A summary of the proposed changes is below, along with instructions for commenting on the rules. Your BMD healthcare attorney can help write comment letters and submit the comments on your behalf as well.

Employee or Independent Contractor? New Guidance Issued by the Department of Labor

On January 9, 2024, the U.S. Department of Labor (DOL) issued its long-awaited final rule — effective March 11, 2024 — revising its prior interpretation of worker classifications under the federal Fair Labor Standards Act (FLSA). The new final rule rescinds the standard previously established in 2021, in turn, shifting the analysis of whether a worker is an employee (versus an independent contractor) of a business from a more streamlined “economic reality” test to a more complex “totality of the circumstances” standard.