So the IRS has a form you can send in to put a fraud alert or some type with the...

clogston · on May 26, 2015

IRS requires you to authenticate yourself via one of two mechanisms if you efile (regardless of who you do your taxes with):

1) Prior year AGI

2) Electronic filing PIN

They can also issue a taxpayer a special Identity Protection PIN. If you're issued one of these you MUST use it.

There are two groups of people that don't need to "authenticate" at all:

1) Anyone who didn't file the previous tax year

2) Anyone filing by mail

jjnoakes · on May 26, 2015

You can e-file without an IRS-issued e-file PIN. I know of at least one tax filing software program that uses only your previous year's AGI to verify your identity to the IRS.

So having an e-file PIN, or even using an e-file PIN to e-file, does not imply that your tax return can't be e-filed by someone else who only has your previous year's AGI.