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Posted

Taxpayer has been receiving an IP PIN for many years.  We are amending their 2021 return this week.  Should we use the IP PIN which was used on the 2021 return, or the IP PIN for the current year?  (Don't want to get this wrong since we may not have a chance for a do-over if we miss a technicality).  

Posted

Use the IP PIN received in January 2025 for all e-filing during calendar year 2025, no matter the tax year. The IP PIN belongs to the current calendar year.

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