I didn't know this. IRS IP PIN replaces two old ones

[Pacun]

I had a client who had not filed for 2022, 2023 and 2024, I filed 2022 electronically. It was rejected because it was missing IRS TIN. I asked the client to look for the TIN received in Jan 2023, and at the same time I requested the other TIN received in Jan 2024 and Jan 2025.  The client only provided the latest one. i asked them to check the old mail (I was wrong). 

Another client also missed her TIN and she went on line and sent me a picture. In the picture I saw her number and below I could read something like "this pin can be used for current tax year and the two previous ones".

I went back to my previous client and ask him to stop the search and i tried the latest PIN and it worked. I know all of you guys know this but, I want to share anyways.

[jklcpa]

You mean the IP PIN, and yes, the most current one issued is the one to use for the current year being filed and the 2 prior years.

[mcb39]

4 minutes ago, jklcpa said:

You mean the IP PIN, and yes, the most current one issued is the one to use for the current year being filed and the 2 prior years.

I did NOT know this.  Thanks.

[Lion EA]

Yes, I think of the IP PIN as belonging to the calendar year. Use it for anything you e-file (current and 2 prior tax years) during this calendar year.

You enter the IP PIN on a tax return for whatever tax year, but it belongs to the calendar year in which you're actually e-filing. So, it will NOT be from a prior tax year, because you're e-filing a prior tax year return in this calendar year.

We spend our work days in tax year 2024, or earlier: what were the tax laws that year, how much was that credit, etc. We don't spend a lot of our work days in 2025: ES, planning...

So, an IP PIN has very untax-like rules to belong to 2025 e-filing but for 2024, 2023, and 2022 returns.

[ILLMAS]

Thanks for sharing, I have the same issue for 2022 & 2023, I will use their 2024 PIN.