IRS Takes Steps to Help Prevent Refund Delays on Duplicate Dependent Returns

If someone else claims your dependent on their tax return and files before you do, your e-filed return will be rejected by IRS. Duplicate dependent returns can be the result of identity theft or a misunderstanding of who is entitled to the deduction. In the past, the second to file a duplicate dependent return would have to file their return on paper. Obviously, a paper filed return takes longer to get to the IRS, which in turn delays return processing and issuance of tax refunds.

Beginning in January 2025, the IRS will accept e-filed Forms 1040, 1040-NR and1040-SS even if a dependent has already been claimed on a previously filed return as long as the primary taxpayer on the second return includes a valid Identity Protection Personal Identification Number (IP PIN). This change will benefit filers claiming tax credits like the Earned Income Tax Credit and Child Tax Credit.

An IP PIN is a six-digit number, known only to the individual and the IRS, which prevents someone else from filing a federal tax return using the individual’s Social Security number or Individual Taxpayer Identification Number. It confirms the taxpayer’s identity when they electronically file their tax return, making it much more difficult for thieves to use their information fraudulently.

The fastest way to receive an IP PIN is to opt-in for one through your online IRS account. (If you don’t already have an account on IRS.gov, you must register and validate your identity.) Once you receive your IP PIN online, you will need to retrieve it online each calendar year thereafter unless you opted to receive the IP PIN for only one year.

Let us know if you have any questions about IP PINs or duplicate dependent returns. We are happy to assist you as you prepare for the 2024 tax filing season