IRS will accept duplicate dependent returns submitted with an IP PIN

The IRS will accept certain e-filed returns that claim dependents who have already been claimed on another taxpayer’s return, a move that benefits filers who claim the earned income and child tax credits.

Beginning with the 2025 filing season, the IRS will accept Forms 1040, 1040-NR and 1040-SS even if a dependent was claimed on a previous return provided the primary taxpayer on the second return includes a valid identity protection personal identification number (IP PIN), the IRS said Thursday in a news release (IR 2024-294).

The IRS encouraged taxpayers to register for an IP PIN by Saturday because the IP PIN system will be offline for maintenance after that until early January. An IRS online account is necessary before a taxpayer can get an IP PIN.

The change will avoid refund delays, the IRS said. It also will help taxpayers protect against identity theft and reduce the time for the Service to receive the tax return and accelerate the issuance of tax refunds for those with duplicate dependent returns.

In previous years, the second tax return had to be filed by paper. 

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 IRS will continue to reject e-filed returns claiming dependents who appear on a previously filed tax return unless a valid IP PIN is provided. Taxpayers still can file paper returns with duplicate claims for dependents. 

— To comment on this article or to suggest an idea for another article, contact Martha Waggoner at Martha.Waggoner@aicpa-cima.com.