To verify your identity at an IRS office, you must bring the IRS notice/letter received (5747C or 5447C), a valid government-issued photo ID (driver's license, passport, or state ID), and a copy of the tax return(s) referenced in the letter. Supporting documents like W-2s, 1099s, and a Social Security card are also required.
Bring the following identity verification documents to your appointment: A valid federal or state government-issued picture identification, such as a driver's license, state ID, or passport.
The IRS works with ID.me to verify identities and help taxpayers and tax professionals securely access IRS online tools. This article shows you how to sign in, create an account, verify your identity, and fix common issues. You'll also find links to helpful IRS resources.
The IRS scrutinizes tax returns to look for signs of fraudulent activity. One of the most common tax scams is another individual using your name and Social Security number to file a fraudulent tax return. If you were a potential victim of tax fraud, you may receive an ID verification letter.
Documents that prove identity only
Prepare for your appointment
The IRS $600 rule refers to a change in reporting requirements for third-party payment apps (like Venmo, PayPal) for taxable income from goods and services, where platforms must send a Form 1099-K if you receive over $600 in a year, intended to capture gig economy/side hustle income, though delays and phased implementation have adjusted the timeline, with current rules for 2024 using a higher threshold ($5,000) before fully phasing to $600 for future years, but remember all taxable income, regardless of form, must always be reported.
Letters 5071C, Potential Identity Theft During Original Processing with Online Option, is mailed to taxpayers to notify them that the IRS received an income tax return using your name, Social Security number (SSN) or individual taxpayer identification number (ITIN).
Your refund
It may take up to 9 weeks to process your return after you verify it.
Social Security numbers and birth dates for those who were named on the tax return. An Individual Taxpayer Identification Number letter if the you have one. Your filing status. The prior-year tax return.
A government-issued photo ID (U.S. driver's license, state ID, U.S. passport, or U.S. passport card) Your Social Security number.
Verifying via phone
Verifying identity over the phone requires “something you know” methods. Ask standard questions like name, address, and phone number, but also ask something that only the individual would know.
You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. Additional evidence is required for travel, entertainment, gifts, and auto expenses.
Then, the taxpayer should call the IRS using the toll-free Identity Verification telephone number: (800) 830-5084.
The IRS has no maximum time limit when it comes to processing tax refunds, but after 45 days, it is required to pay interest on your refund. In most cases, you can expect the IRS to issue your tax refund within 21 days of filing your tax return.
Identity verification can range from instant to several business days, depending on the method; automated processes often take 5-15 minutes, while manual reviews or complex cases (like IRS or immigration) can take hours, days, or even weeks, with some governmental steps requiring 2-3 weeks post-verification for processing.
One-time forgiveness, officially known as First-Time Penalty Abatement (FTA), is an IRS program that allows qualified taxpayers to have certain penalties removed from their tax accounts.
Who must file. Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file a Form 8300.
The "20k rule" refers to the traditional IRS threshold for reporting income from payment apps and online marketplaces on Form 1099-K: over $20,000 in gross payments AND more than 200 transactions in a calendar year. While a law (the American Rescue Plan) temporarily lowered the threshold to $600, recent legislation, the One Big Beautiful Bill Act (OBBBA) (OBBBA), has reinstated the $20,000/200-transaction rule for tax years starting in 2025, providing relief for casual sellers and gig workers.
However, the IRS is unfortunately not bound by this law. This means that they can choose how much to garnish from your wages each month, depending on how much you owe and how much you earn. The limit is typically between 25-50% of your disposable earnings after deductions are made.