A) According to the IRS website:
How to retrieve your IP PIN online
You may use our Get an IP PIN online tool to retrieve your current IP PIN. We require you to register and verify your identity in order to use the tool. This process is essential to protect your personal and tax information. Please refer to “Step 2: What You Need”, before using the online tool. Follow the prompts to retrieve your IP PIN.
If you previously created an online account and obtained an IP PIN, access Get an IP PIN and log in to your account with your username and password. You may be required to verify your identity again due to our increased account security. Follow the prompts to retrieve your IP PIN.
How to get your IP PIN reissued
If you’re unable to retrieve your IP PIN online, you may call us at 800-908-4490 for specialized assistance, Monday – Friday, 7 a.m. – 7 p.m. your local time (Alaska & Hawaii follow Pacific Time), to have your IP PIN reissued. An assistor will verify your identity and mail your IP PIN to your address of record within 21 days.
If you’ve moved since January 1 of this year, or
It’s after October 14 and you haven’t filed your current or prior year Forms 1040, 1040A, 1040EZ, or 1040 PR/SS,
you’ll need to complete and mail a paper tax return without your IP PIN. We’ll review your return to confirm it’s yours but this may delay any refund you’re due.