IRS Implements Measures to Prevent Refund Delays by Accepting Duplicate Dependent Returns with IP PIN, IR-2024-294

The IRS implemented measure to avoid refund delays and enhanced taxpayer protection by accepting e-filed tax returns with dependents already claimed on another return, provided an Identity Protection Personal Identification Number (IP PIN) is used. An IP PIN is a six-digit number that prevents someone else from filing a federal tax return using a taxpayer’s Social Security number or Individual Taxpayer Identification Number . The IP PIN safeguard against identity theft and fraudulent dependent claims. The IRS encouraged taxpayers planning to file early in 2025 to sign up for an IP PIN before November 23, 2024.

Further, the easiest way to obtain an IP PIN is through the IRS Online Account. Taxpayers should log into or create an Online Account at IRS.gov, complete identity verification, and select the profile tab to request their IP PIN. Once issued, the IP PIN must be included on both electronic and paper tax returns for the current calendar year and any previous years filed during that same period. For those unable to create an Online Account, alternatives like in-person authentication at a Taxpayer Assistance Centre available.

Additionally, Taxpayers claiming dependents provided their current year IP PIN on e-filed returns to ensure acceptance. The spouse and dependents did not need an IP PIN unless they had one. Taxpayers who did not have IP PINs have returns claiming dependents already listed on another return rejected. Taxpayers can e-file again with an IP PIN to resolve this. Finally, an IP PIN required when claiming duplicate dependents or children on Forms 1040, 1040-NR, 1040-SS, 2441, 8863, and Schedule, attached to Tax Type Form 1040. Tax returns claiming duplicate dependents for prior years (Tax Years 2023 and 2022) must still be filed by mail if the dependents had been claimed on another return. More details on signing up can be found on the IRS website.

IR-2024-294