Your Off-Season Tax Identity Checklist: What to Do Before January

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Quick Review: October through December is an important window for reviewing IRS records, securing online access, enrolling in an Identity Protection PIN, confirming amendment needs, and protecting tax documents. Completing these steps before January can streamline filing preparation and improve awareness of suspicious IRS activity.

A New Channel for Evaluating Tax Identity Protection

Tax identity risks do not disappear when filing season ends. In fact, the quieter months can create a false sense of security while criminals plan fraudulent filings, misuse Social Security numbers, or submit inaccurate wage and income information.

The IRS and its Security Summit partners continue to warn taxpayers about phishing, stolen personal information, weak account security, and tax-related identity theft. The consequences may not become visible until a legitimate return is rejected, a refund is delayed, or an unfamiliar record appears in an IRS account.

A practical off-season routine gives taxpayers time to review records without the pressure of an approaching filing deadline. The following checklist focuses on the October-to-December period and is designed to help households enter January with stronger account security and better-organized information.

October: Secure IRS Access and Review Your Records

1. Create or secure an IRS Online Account

An IRS Online Account provides access to tax information, payment history, notices, transcripts, and other services. If an account already exists, October is a useful time to review its security settings rather than waiting until a filing problem occurs.

The IRS uses ID.me for identity verification. Account holders should use a personal email address, a unique password, and multifactor authentication, or MFA. MFA is an additional sign-in step, such as an authenticator app, text-enabled phone, facial recognition, or fingerprint verification.

The IRS recommends that taxpayers:

• Use a strong, unique password that is not reused elsewhere.
• Enable MFA wherever it is available.
• Never share account credentials or verification codes.
• Review unfamiliar profile changes, notices, payments, or account activity.
• Access IRS services by typing IRS.gov into the browser instead of clicking links in unexpected messages.

The IRS states that it does not send unsolicited emails or text messages asking taxpayers to provide passwords, verification codes, transcripts, or other sensitive information.

Taxpayers can begin with the official IRS instructions for creating an account on IRS.gov.

2. Review IRS records before the next filing season

IRS transcript monitoring is the process of reviewing IRS records for unfamiliar filings, account changes, income information, or other activity associated with a taxpayer’s identity. A manual review in the off-season can establish a useful baseline before new filing activity begins.

The IRS offers several transcript types, including:

• Tax Return Transcript: Shows most information from the original return as filed.
• Tax Account Transcript: Shows account activity and changes made after the original return was filed.
• Record of Account Transcript: Combines return and account information.
• Wage and Income Transcript: Shows information from Forms W-2, 1098, 1099, and other information returns received by the IRS.

Taxpayers should compare available records with their own returns, payment confirmations, notices, and income documents. An unfamiliar filing status, refund, adjustment, payment, employer, or information return does not automatically prove identity theft. It may reflect an administrative correction, processing delay, or authorized activity that the taxpayer forgot about.

However, unexplained information should not be ignored. The IRS transcript guidance explains the differences among transcript types and how to request them.

3. Record what has already been resolved

If an IRS notice, payment issue, or identity-verification matter was resolved during the year, retain documentation showing what happened. Save relevant notices, confirmation numbers, correspondence, and records of conversations with tax professionals.

A simple record can include:

1. The tax year involved.
2. The date the issue was identified.
3. The IRS notice or transcript connected to the issue.
4. The action taken.
5. The date the matter was resolved.
6. Any follow-up required in January.

This documentation can reduce confusion if a similar issue appears during the next filing season.

October Through Mid-November: Enroll in an Identity Protection PIN

An Identity Protection PIN, or IP PIN, is a six-digit number used by the IRS to help verify a taxpayer’s identity when a federal return is filed. The IRS allows eligible taxpayers with an SSN or ITIN to request an IP PIN after completing identity verification.

The IP PIN tool is generally available from mid-January through mid-November. Because the tool may be unavailable during the late-year and early-year transition, taxpayers who want an IP PIN should enroll while the enrollment window remains open.

The IRS states that:

• A new IP PIN is generated each calendar year.
• The PIN must be entered on applicable federal returns.
• An incorrect or missing PIN may result in an e-file rejection or delay for a paper return.
• Online enrollees generally retrieve the PIN through their IRS Online Account rather than receiving the annual CP01A notice.
• Parents and legal guardians may have options to request an IP PIN for eligible dependents.
• The IRS will not call, email, or text a taxpayer to request an IP PIN.

Taxpayers should store a secure reminder to retrieve the next PIN in January. The PIN itself should not be placed in an ordinary email, unsecured note, or shared document.

Review the current IRS IP PIN enrollment instructions before enrolling.

November: Confirm Whether a Return Needs Amending

The phrase 2026 return can mean different things. A return filed during calendar year 2026 may generally concern tax year 2025. A tax year 2026 return, by contrast, is typically filed in 2027.

Taxpayers should clarify which return is under review before deciding whether an amendment is needed. An amendment may be appropriate when an originally filed return contains a material error involving income, filing status, deductions, credits, or other reported information. It may also be necessary after receiving corrected tax documents.

Before amending, taxpayers should:

• Compare the original return with corrected W-2, 1099, 1098, or other documents.
• Review IRS notices and account activity.
• Confirm whether the IRS has already adjusted the account.
• Gather supporting records for the proposed change.
• Ask a qualified tax professional whether an amendment is necessary.
• Check which IP PIN requirements apply to the amended return.

A regular return transcript may not show every post-filing change. Taxpayers reviewing an amendment should consider the account transcript or Record of Account Transcript, depending on the situation. The IRS also explains that a tax professional can help determine whether the correction requires an amended return or another response.

The goal is not to amend automatically. It is to identify discrepancies early enough to resolve them before the next filing deadline.

November Through December: Clean Up Tax Document Storage

Tax documents often remain scattered across email inboxes, cloud folders, paper files, mobile devices, and tax-preparation platforms. Each additional copy creates another opportunity for unauthorized access.

Taxpayers should complete a document inventory before January:

• Keep only the records that are required for tax, legal, or financial purposes.
• Delete duplicate files from personal devices and unsecured cloud folders.
• Store retained digital documents in an encrypted folder or encrypted device.
• Use a secure backup that is protected by a unique password and MFA.
• Lock paper records in a private location.
• Shred documents containing SSNs, account numbers, addresses, or tax information.
• Avoid leaving tax documents in vehicles, mailboxes, shared printers, or open recycling bins.
• Confirm that a tax preparer or financial professional uses secure file-sharing methods.

The IRS recommends firewall and antivirus protection, automatic security updates, strong passwords, MFA, and encryption for sensitive tax records. Its Taxes. Security. Together. guidance provides additional security recommendations for taxpayers.

December: Prepare for January Alerts and Filing Activity

By December, taxpayers should have a clear plan for retrieving their new IP PIN, gathering tax documents, and responding to suspicious activity.

A practical year-end checklist includes:

• Confirm that the IRS Online Account remains accessible.
• Verify that MFA and recovery information are current.
• Set a January reminder to retrieve the new IP PIN.
• Keep the current IP PIN private until it is needed for filing.
• Organize prior returns, notices, payment records, and amendment documentation.
• Review how tax documents will be shared with a preparer.
• Decide who will review IRS activity during filing season.
• Know how to contact the IRS through official channels if an unfamiliar record appears.

This preparation does not guarantee that tax identity theft will not occur. It does, however, reduce avoidable delays and makes it easier to identify a discrepancy when one appears.

How Tax Guardian Supports Ongoing IRS Account Awareness

Manual reviews are useful but limited. A taxpayer may check a transcript once in October and still have little visibility into new IRS activity that appears later. This is where tax identity theft protection services may provide an additional monitoring layer.

Tax Guardian is designed to continuously monitor IRS accounts for suspicious activity. Depending on the selected plan, members may receive alerts by text or email about potentially unusual IRS activity, including suspicious filings, income mismatches, or other signals associated with a taxpayer’s records.

Eligible plans may also include recovery support. Features, coverage, limits, exclusions, and eligibility vary by plan and should be reviewed carefully before enrollment. Tax Guardian does not claim to prevent tax identity theft, and its service does not replace IRS procedures, a tax professional, or legal counsel.

Learn more about Tax Guardian’s tax identity protection service and review the current consumer protection options.

A January-Ready Tax Identity Routine

The off-season is not an empty period between filing deadlines. It is an opportunity to secure IRS access, review records, resolve discrepancies, protect sensitive documents, and prepare for the next cycle of tax activity.

Completing these actions between October and December can streamline filing preparation and improve awareness of unexpected IRS changes. A combination of IRS tools, secure document practices, professional guidance, and appropriately scoped IRS transcript monitoring can help taxpayers approach January with a clearer plan.

Frequently Asked Questions

Is October a good time to enroll in an IP PIN?

Yes. The IRS generally makes the IP PIN tool available through mid-November before the annual transition period. Taxpayers who want an IP PIN should review the current IRS instructions and enroll before the tool becomes unavailable.

How often should taxpayers review IRS transcripts?

There is no universal schedule for every taxpayer. A review in the fall, another before filing, and a follow-up after filing or an amendment may be reasonable. Taxpayers with prior identity concerns or unusual account activity may need more frequent review.

Can a 2026 tax return be amended before it is filed?

Generally, no. A return cannot be amended until an original return has been filed. Taxpayers should first clarify whether “2026 return” refers to a return filed during calendar year 2026 or a return for tax year 2026, which is generally filed in 2027.

Does Tax Guardian prevent tax identity theft?

No. Tax Guardian is designed to continuously monitor IRS accounts for suspicious activity, send alerts by text or email under eligible plans, and provide recovery support where plan terms allow. It does not guarantee that tax identity theft will not occur and does not replace official IRS processes or professional advice.

IRS source: Identity Protection PINs, transcript access, IRS Online Account security, and taxpayer data protection

Disclaimer: This article is for general educational purposes only and is not tax, legal, financial, or individualized identity-restoration advice. IRS procedures, transcript availability, IP PIN enrollment windows, and account features may change. Taxpayers with suspected identity theft, an IRS notice, an amendment question, or a complex tax matter should consult the IRS or a qualified tax professional. Tax Guardian Software Solutions provides access to legal services offered by the Tax Guardian Network. None of the above corporate entities, nor its officers, employees, or sales associates, directly or indirectly provide legal services, representation, or advice. Any forms provided are not legal advice and should not be construed as such. Service availability, eligibility, coverage, limits, exclusions, and terms vary by plan and should be reviewed before enrollment.

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