In a recent press release, the IRS strongly encouraged all individuals to sign up for an Identity Protection PIN (IP PIN) for the 2025 tax season to help protect against tax-related identity theft. An IP PIN is a six-digit number known only to the taxpayer and the IRS that is used to verify one’s identity when filing tax returns.
The IRS just announced another benefit of using an IP PIN. Beginning in the 2025 filing season, for tax year 2024 returns, the IRS will accept Forms 1040, 1040-NR, and 1040-SS even if a dependent has already been claimed on a previously filed return provided that the primary taxpayer on the second return includes a valid IP PIN. Without this procedure, taxpayers are forced to paper file the second return, leading to delays and frustration.
https://www.tomtalkstaxes.com/p/a-step-by-step-guide-to-getting-an (Nov 22, 2024)