Starting with the 2025 filing season (for 2024 federal income tax returns), the IRS will allow taxpayers to electronically file a return that includes a dependent already claimed on another 2024 federal return, provided the primary taxpayer has an Identity Protection PIN (IP PIN).
This change aims to streamline the process of determining which taxpayer is eligible to claim the dependent, reducing delays caused by paper filing.
Scenarios for Filing Returns with Duplicate Dependents
Scenario 1: Primary Taxpayer Does Not Have an IP PIN
If the IRS rejects a return due to a duplicate dependent Social Security Number (SSN), the taxpayer must obtain an IP PIN to file electronically.
- Most taxpayers can obtain an IP PIN using the Get an IP PIN tool on the IRS website.
- Once they have the IP PIN, they can include it on their return and file electronically.
If the taxpayer does not obtain an IP PIN, they will need to file their return on paper and mail it to the IRS.
Scenario 2: Primary Taxpayer Already Has an IP PIN
If the taxpayer already has an IP PIN, the return will be accepted electronically, even if the dependent has been claimed on another return. However, the taxpayer will not be immediately notified that someone else claimed the same dependent. The IRS will send a notice to inform them of the situation.
Additional Resources
For more information, visit the IRS website:
This new policy enhances the filing process and helps taxpayers resolve duplicate dependent issues more efficiently.
