Personal identification numbers are provided to taxpayers who have discovered the hard way their tax return was already filed by someone else. This is considered a fraudulent activity. In these situations the IRS will issue what is commonly referred to as a PIN (personal identification number) to the taxpayer. The taxpayer is not required to utilize the PIN on the return. Yet, it is strongly suggested to avoid continued abuse. 

In context to a divorce the PIN can become a sensitive issue? Why? When the IRS issues a PIN the IRS does not issue the PIN to a married couple. The PIN is issued to an individual. Yet, if the PIN is associated to a tax return that is married filing jointly who gets to use the PIN after the divorce is finalized or when a couple decides to file as married filing jointly?

As noted above the IRS assigns a PIN to an individual not a couple. If a couple is going through a divorce process the taxpayer who was not assigned a PIN may need to file for a PIN. Why is this a sensitive issue? 

Let’s say the IRS provided Spouse 1 a PIN. Spouse 1 used that PIN on the tax return where Spouse 1 files married filing jointly. After the divorce is finalized Spouse 1 will still have the option to use the PIN. Yet, Spouse 2 cannot use that same PIN. 

There is a special rule for divorcing parties who receive military benefits. Under this situation the government requires the taxpayers who receive the benefit to file a joint tax return for as long as they receive the benefit. As a result the couple cannot file separate tax returns during this period of time.

It is worthy to note the PIN is entered on Page 2 of the 1040. There is only one location to enter a single PIN. In other words there are not two locations to enter two PINs. Given the constraint of the form (Form 1040) once the couple finalizes their divorce the two taxpayers need two separate PINs. 

Without appropriate documentation Spouse 2 may not be eligible to receive a PIN. As a result, in certain circumstances Spouse 2 may be exposed to someone else attempting to file Spouse 2’s tax return on Spouse 2’s behalf. It would be wise to file early each year and amend later if necessary to work through any outstanding issues that exist around the divorce.

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