Big News: IRS to Accept Duplicate Dependent Returns with an IP PIN in 2025

The IRS has announced a significant change for the 2025 filing season that could simplify the tax-filing process for many taxpayers. Starting next year, certain e-filed returns that claim dependents already claimed on another taxpayer's return will be accepted—provided the primary taxpayer on the second return includes a valid Identity Protection Personal Identification Number (IP PIN).

This update aims to speed up refund processing and enhance taxpayer security. Here’s what you need to know:

Key Changes for Duplicate Dependent Returns

In the past, taxpayers who needed to claim a dependent already listed on another return were required to file a paper return—a slower, more cumbersome process. Beginning in 2025, the IRS will allow such returns to be e-filed, but only if an IP PIN is included.

This change is particularly beneficial for filers claiming tax credits such as:

• Earned Income Tax Credit (EITC)
• Child Tax Credit (CTC)

What is an IP PIN and Why Do You Need One?

An IP PIN is a six-digit number assigned by the IRS to protect taxpayers from identity theft. It ensures that no one else can file a fraudulent federal return using your Social Security Number or Individual Taxpayer Identification Number, including attempts to claim dependents improperly.

Once issued, the IP PIN is required on both electronic and paper returns for:

• Forms 1040, 1040-NR, and 1040-SS
• Attachments like Form 2441, Form 8863, and Schedule EIC

Important Deadlines for Filing with an IP PIN

For taxpayers filing duplicate dependent claims for 2023 or 2022, paper filing is still required if the dependent has already been claimed on another return. However, starting with the 2024 tax year (filed in 2025), e-filing with an IP PIN will be an option.

If you’re planning to file early in 2025, the IRS advises registering for an IP PIN before November 23, 2024, as the system will undergo maintenance through early January 2025.

How to Get an IP PIN

You can register for an IP PIN through the IRS in several ways:

1. Online Account: Taxpayers, spouses, and dependents can obtain an IP PIN via the IRS Online Account system after completing the required verification steps.
2. In-Person Authentication: Visit a Taxpayer Assistance Center if online access isn’t an option.
3. Alternative Methods: The IRS website offers detailed guidance on obtaining an IP PIN through alternative verification methods.

Why This Matters for You

This change is a step forward in making the tax-filing process more secure and efficient. Whether you’re filing as a taxpayer or assisting clients as a trusted advisor, ensuring the proper use of an IP PIN will help safeguard sensitive information while avoiding delays in processing returns.

Need Help? Let’s Talk!

If you have questions about IP PINs, e-filing duplicate dependent claims, or preparing for the upcoming tax season, our team is here to assist. Contact us today to ensure you’re ready for these changes in 2025.

This is an excellent opportunity for taxpayers to take advantage of improved processes while securing their personal information. Don’t wait—get started on obtaining your IP PIN today!