The IRS has recently started to mail taxpayers who are victims of identity theft their Identity Theft PINs for use when filing their 2015 tax returns. The IRS posted an alert on their website that states the CP 01A Notice (dated January 4, 2016) mailed to taxpayers with their PINs provides the wrong tax year.
The Notice indicates the IP PIN is for the 2014 tax year. The IRS has acknowledged the error and has indicated this IP PIN should be used when filing the 2015 return.
For more information including answers to some frequently asked questions, please see the link to the IRS alert below.