Contributed by: TaylorC, FreeTaxUSA Agent
You may be wondering if your dependent needs an Identity Protection PIN (IP PIN). The answer is pretty straightforward and simple: your dependent only needs an IP PIN if the IRS has already assigned one to them.
Here are a couple of reasons a dependent may be assigned an IP PIN:
- The dependent’s identity was flagged in an IRS identity theft investigation.
- The PIN was specifically requested on the dependent's behalf—for example, by a parent, or by the dependent themselves if they are age 18 or older.
If the IRS has never issued your dependent an IP PIN, then you don’t need one to e-file your taxes.
How do I know if my dependent has an IP PIN?
The IRS usually mails a CP01A notice when it assigns an IP PIN. This notice includes the 6-digit IP PIN and instructions on how to use it. It also identifies who the IP PIN is for.
You may also find out your dependent has an IP PIN if your tax return is rejected because the IP PIN was missing or entered incorrectly.
An adult dependent who is 18 or older and has an IRS online account can view the IP PIN by logging into their account and clicking the Profile Tab.
What if my dependent has an IP PIN?
If your dependent has an IP PIN, you must include it with your electronic or paper tax filing to avoid rejections and processing delays.
If you’re e-filing and leave the IP PIN out or enter it incorrectly, the IRS will likely reject your return. You’ll need to correct the error and resubmit your return. The IRS won’t accept a tax return that requires an IP PIN until the correct IP PIN is included.
In the FreeTaxUSA software, enter your 6-digit IP PIN by following this menu path: Misc > Personal > Identity Protection PIN.
What if my dependent doesn’t have an IP PIN?
You don’t need to get an IP PIN for your dependent just to claim them on your tax return, but you can request one voluntarily. An IP PIN may be a good idea if:
- You’re worried someone else might try to claim your dependent, or
- You want extra protection from tax identity theft.
What if a child is claimed on two tax returns?
This is where things can get tricky.
Sometimes two people try to claim the same dependent. This can happen when parents are separated, divorced, or disagree about who is allowed to claim the child.
A child can meet the tests to be a qualifying child of more than one person. This means more than one person could be able to claim the child as a dependent or use the child as a qualifying person for head of household filing status. However, a child can only be claimed as a dependent on one tax return, and they can’t qualify more than one taxpayer for head of household filing status for the same year. The IRS has rules to help determine who can claim the tax benefits for a qualifying child.
When two tax returns claim the same dependent, the IRS often automatically rejects the second e-filed return. In other words, the second person to e-file a return claiming the dependent will receive a rejection notice. However, the rejection notice doesn’t determine which person has the right to claim the dependent.
In the past, if a person’s e-filed return was rejected and they believed they were entitled to claim the dependent, they had to print and mail the tax return.
Beginning with tax year 2024, the IRS can accept an e-filed tax return even if the dependent has already been claimed on another return. If the primary taxpayer on the second return includes an IP PIN for themselves, they won’t get the duplicate dependent rejection. The dependent doesn’t need to get an IP PIN to file; they only need an IP PIN if they were already issued one. The IRS will still review both returns and determine who is entitled to claim the dependent under their tie-breaker rules.
If your dependent is 18 or older, they can request an IP PIN by verifying their identity and creating an IRS online account or by logging in to an existing account.
If your dependent is under 18 or can’t create an online account, you can file Form 15227 online or make an appointment at a local Taxpayer Assistance Center.
If you choose an in-person appointment, bring two identity verification documents for yourself: one government-issued photo ID and one additional form of identification.
In addition, bring two documents for your dependent from the following list:
- Birth certificate
- Social Security card
- Passport
- Bank statements
- Student records
- Approved copy of Form 4029
- A document on the health care provider’s letterhead that includes the required information
The IRS may also ask for proof of legal guardianship.
Final thought
The IP PIN is a small tax detail that can make a big difference in your peace of mind and your ability to e-file. If your dependent has an IP PIN, make sure to include it when you file. If they don’t have one, you can still file normally.
If your situation is more complicated, contact FreeTaxUSA customer support or a tax professional for help. You can find answers to the most frequently asked questions regarding the IP PIN at the IRS website.