An IP PIN is person-specific and changes every calendar year. Use the number issued for the calendar year in which you file.
Electronic returns
Enter each dependent's current IP PIN when required on an electronically filed Form 1040-series return, Form 2441, or Schedule EIC. The IRS says an e-filed return can be rejected when a dependent who already has an IP PIN is claimed without that number.
If someone can claim you as a dependent and you have an IP PIN, you must provide the current number to that person when they e-file a return claiming you.
Paper returns
The IRS FAQ says not to enter an IP PIN for a dependent on a paper return. This does not remove the separate requirement for a primary taxpayer or spouse who has an IP PIN to enter their own number in the return's signature area.
If the number is missing
Do not request another first-time IP PIN with Form 15227 if the IRS has already assigned one. For a dependent under age 18, the IRS says a lost or unreceived IP PIN cannot be retrieved through the dependent's online account; call the IRS and follow the official reissue instructions.
What this does not decide
An IP PIN protects a tax identity; it does not determine who is legally entitled to claim a dependent. If another return used the dependent's identifying number, follow the IRS duplicate-dependent instructions and keep records supporting your own return.
Official sources
- IRS — IP PIN frequently asked questions
- IRS — Understanding notice CP01A
- IRS — Lost or unreceived IP PIN