The Internal Revenue Service (IRS) is encouraging taxpayers who plan to file their 2024 tax returns early in 2025 to secure their Identity Protection Personal Identification Number (IP PIN) before November 23.
The IP PIN system will be taken offline for its annual maintenance beginning on that date and is not expected to resume service until early January, the agency announced.
An IP PIN is a six-digit number designed to protect taxpayers from identity theft by adding an extra layer of security to their tax filings. The number is used to confirm a filer's identity when submitting a return electronically or on paper.
It aims to prevent someone else from filing a federal tax return using a taxpayer's Social Security number or Individual Taxpayer Identification Number and will also help protect taxpayers when someone fraudulently claims a taxpayer's dependent.
Starting with the 2025 tax filing season, the IRS will process dependent claims associated with returns that include an IP PIN, even if a duplicate claim for the same dependent has already been filed.
The IRS will accept Forms 1040, 1040-NR and 1040-SS even if a dependent has already been claimed on a previously filed return as long as the primary taxpayer on the second return includes a valid IP PIN, the agency said. It will also be required on Forms 2441 and 8863 and Schedule EIC that are attached to Tax Type Form 1040.
"This change will reduce the time for the agency to receive the tax return and accelerate the issuance of tax refunds for those with duplicate dependent returns. In previous years, the second tax return had to be filed by paper," it said.
The agency clarified that the policy is designed to protect taxpayers who are legitimate filers but may otherwise face delays because of disputes over duplicate dependent claims.
"The Internal Revenue Service is making it easier for taxpayers to protect their information and avoid refund delays by accepting certain e-filed tax returns that claim dependents who have already been claimed on another taxpayer's return," the IRS said.
"This change will benefit filers claiming important tax credits like the Earned Income Tax Credit and Child Tax Credit."
According to the IRS, in a scenario in which the dependent has already been claimed on another tax return, the IP PIN provides an important new option.
"The taxpayer listed first on an e-filed tax return claiming dependents can provide their current year IP PIN when they file. If they do, the return will still be accepted," the IRS said. "The spouse [if married filing jointly] and the dependents on the tax return don't need to provide an IP PIN if they don't have one. Taxpayers who do not have IP PINs will have their e-filed returns rejected if one of their dependents has already been claimed by another taxpayer.
"However, if the taxpayer obtains an IP PIN and e-files again with the IP PIN entered on the return, the IRS will accept the return assuming there are no other issues with it. Taxpayers will also still have the option to paper file returns with duplicate claims for dependents."
Tax returns claiming duplicate dependents for prior years (tax years 2023 and 2022) must still be filed by mail if the dependents have been claimed on another return.
To obtain an IP PIN, taxpayers should sign up for it through an IRS online account. The process requires identity verification, such as Social Security number.
The IRS advises that spouses and dependents can also obtain an IP PIN if they complete the required verification steps. Once an IP PIN is issued, it must be on both electronic and paper returns.
IP PIN users must use the number when filing their federal tax returns for the current calendar year and any previous years filed during that same period.
The IP PIN is confidential and should not be shared with anyone other than a trusted tax professional. For more information about the IP PIN program or to sign up, visit the IRS website.
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