IP PIN requirement

[easytax]

This excerpt is from an ATX informational notice and although pertaining from BUSINESS, it seems to reflect to all individual returns too. As I read it, it means that any Social Security number that has need of / requires an IP pin whether as primary, secondary, dependent, etc. --- that the IP Pin will be required to be listed on the return when filed.    Your comments and confirmation or disagreement of my understanding would be appreciated.

EXCERPT:

IP PIN Business Rules. The IRS has announced that there are new Modernized e-File (MeF) 1040 business rules related to the Identity Protection PIN (TAXDAY, 2015/10/05, I.4). Beginning January 1, 2016, the IRS will require the use of Identity Protection PINs for all Social Security Numbers (SSNs) with an IP PIN requirement, regardless of whether the SSN is entered for a primary, spouse or dependent/qualifying individual.

 

[Don in Upstate NY]

Once again we confuse an IRS statement with the English language. Just as a qualifying relative need not be a relative, so a Business Rule need not refer to a business. Rather, it is a term of art that relates to the permitted and prohibited relationships in a data structure. Typical business rules might require that MFJ returns have a valid SSN for the secondary taxpayer,  or that the AGI equal the gross income less the adjustments. See Pub 4164 (222 pages)

[Abby Normal]

I think everyone should have an IP PIN. Then ID thieves would need two numbers to file fraudulent returns.

[MAMalody]

I had an IRS reject (using ATX software) because the husband had an IP PIN and the wife, who supplied the tax info., did not know it.  Husband called, gave me the number, refiled with no problems. It was not intutitive on where to list the IP PIN and the "jump arrow" did not take you to the place on the return to enter it.