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IRS.gov Website
Instructions for Form 1040
taxmap/instr/i1040gi-020.htm#TXMP0c3bd841

Identity Protection PIN(p73)

rule
If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided below your daytime phone number. If the IRS has not given you this type of number, leave these spaces blank.