Does My Dependent Need an IRS IP PIN?

Quick answer: Your dependent does not automatically need an IP PIN just because you claim them. But if the IRS already issued an IP PIN to that dependent, you must enter the current PIN when required on an e-filed return. If the dependent was already claimed on another return, the IRS says the dependent does not need a new IP PIN solely for that duplicate-dependent e-file option—the primary taxpayer on the second return uses a valid IP PIN.

When does a dependent need an IP PIN on my return?

The IRS says that if a dependent already has an IP PIN, you must enter that dependent's IP PIN on certain electronically filed federal forms, including the Form 1040 series, Form 2441 and Schedule EIC when applicable.

If you leave out a required dependent IP PIN, the e-filed return can reject.

What happens if I file on paper?

The IRS says a dependent's IP PIN does not need to be entered on a paper-filed return.

Can I request an IP PIN for my child?

Yes. The IRS allows dependents to obtain an IP PIN for identity-theft protection.

If the dependent is 18 or older and can use an IRS Online Account, they can request their own IP PIN online.
If the dependent is under 18 or cannot create an online account, the IRS says Form 15227 can be used to request an IP PIN, subject to identity verification.
If online methods are not available, an in-person appointment at a Taxpayer Assistance Center may be an option.

Does my dependent need an IP PIN if someone else already claimed them?

No, not solely because of the duplicate-dependent rejection. Beginning with 2024 tax returns, the IRS says a second return can still be e-filed when the primary taxpayer on that second return includes a valid current-year IP PIN.

The dependent does not need a new IP PIN for that purpose unless one was already issued to them.

Read: Someone Already Claimed My Dependent →

What if the dependent already has an IP PIN?

If the IRS already issued one, use the dependent's current six-digit IP PIN in the applicable e-file fields. Do not use a parent's IP PIN in place of the dependent's PIN.

What if the dependent IP PIN is rejected?

IND-996 means the IP PIN entered for the dependent or qualifying person is not valid. The IRS says to enter the correct six-digit IP PIN issued for that individual for the current year and resubmit the return.

Can I use last year's dependent IP PIN?

No. The IRS generates a new IP PIN each year. Use the PIN for the current calendar year in which the return is being filed.

What if my dependent is also filing their own return?

If the dependent has an IP PIN and files their own federal return, the current IP PIN may also be required on that return. Filing their own return does not automatically determine whether they qualify as your dependent.

Read: My Child Filed Their Own Return →

Should I get an IP PIN for my child if I suspect identity theft?

An IP PIN can help protect a dependent's SSN or ITIN from being used on a fraudulent federal tax return. If you believe the dependent's identity information may have been misused, review the IRS dependent identity-theft guidance and the IP PIN enrollment options.

Read: Someone Used My Child's SSN →

Dependent IP PIN problem still blocking your return?

RefundIQ can review the exact rejection, determine whether a dependent IP PIN is missing or invalid, prepare or correct the return, and help get it retransmitted.

Have RefundIQ Handle It — Call 844-754-1040

Before you retransmit

Save the exact rejection code.
Confirm whether the IP PIN requirement belongs to a dependent or another taxpayer.
Retrieve the dependent's current six-digit IP PIN if one was assigned.
Enter the dependent's PIN in the correct field.
Check the primary taxpayer and spouse IP PIN requirements too.
Review the return before retransmitting.
Save the new IRS acknowledgment.