Reject Code IND-996 occurs when:
The Dependent/Qualifying Person Identity Protection Personal Identification Number (IP PIN) provided on the return is not valid. Please visit www.irs.gov/getanippin for further information and resubmit your return with the correct number.
Explanation:
This error occurs when the Identity Protection Personal Identification Number (IP PIN) entered for a dependent or qualifying person on the return does not match the IRS records. The IP PIN is a unique six-digit number issued annually by the IRS to protect taxpayers from identity theft.
Possible Causes:
Incorrect IP PIN Entered:
The IP PIN for the dependent or qualifying person was entered incorrectly.
Expired IP PIN Used:
The taxpayer entered an IP PIN from a prior tax year instead of the current one.
No IP PIN Issued:
An IP PIN was required for the dependent, but none was issued or included in the return.
Dependent's Identity Was Compromised:
The IRS may have flagged the dependent’s identity due to inconsistencies or potential identity theft.
Solution:
1. Verify the IP PIN:
Ensure that the correct six-digit IP PIN for the dependent or qualifying person was entered.
Check the IP PIN notification letter sent by the IRS at the beginning of the tax year (typically IRS Notice CP01A).
2. Retrieve the IP PIN:
If the IP PIN is lost, forgotten, or not issued, retrieve it from the IRS by visiting the Get an IP PIN tool on the IRS website.
The taxpayer will need to verify their identity using personal information like Social Security Number, filing status, and previous year’s return information.
3. Correct the Return:
Update the dependent’s or qualifying person’s IP PIN on the tax return with the accurate six-digit code.
If the IP PIN is unavailable, remove it entirely and contact the IRS to determine if it is required.
4. Resubmit the Return:
After verifying and correcting the IP PIN, resubmit the return electronically.
5. Contact the IRS if Necessary:
If the taxpayer cannot retrieve the IP PIN or believes the dependent’s identity has been compromised, call the IRS Identity Protection Specialized Unit at 1-800-908-4490.
Steps to Resolve:
Double-check the IP PIN entered for the dependent or qualifying person.
Visit Get an IP PIN to retrieve or verify the IP PIN if necessary.
Update the return with the correct IP PIN or remove it if it was entered in error.
Resubmit the return after making the correction.
Additional Notes:
IP PINs are issued annually, so the taxpayer must use the IP PIN specific to the current tax year.
If a dependent’s identity is flagged for potential fraud, their IP PIN is mandatory for filing the return.
The IRS may take additional steps to verify the dependent’s identity if issues persist.