Recent Tax Updates

Electronic Filing of Returns with Duplicate Dependents: New Updates for the 2025 Filing Season

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.

Picture of Mark Castro, CPA

Mark Castro, CPA

Mark has been with CrossLink Professional Tax Solutions (CPTS) since 2008, but has been in the tax industry since 1990. As the government/tax industry liaison for CPTS, Mark has been very active in working with the IRS, States, and other tax industry members to help improve communications, promote standardization, and simplification of eFile systems. Mark has also been active with industry associations as a board member of the National Association of Computerized Processors (NACTP) and the Council of Electronic Revenue Communication Advancement (CERCA) for many years. These two associations work with the IRS and States to help solve key eFile and electronic tax system issues and work to improve the operations of the State and IRS eFile systems.
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Recent Tax Updates

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