IND-996 reject code: a dependent's IP PIN did not validate

What does the IND-996 reject code mean?

The IND-996 reject code means the IRS could not validate the IP PIN you entered for a dependent or qualifying person. According to the IRS explanation of business rule IND-996, the six-digit number was incorrect, incomplete, expired or did not match what the IRS issued to that person for the current tax year.

An Identity Protection PIN is a six-digit code the IRS gives a person so that no return can use their SSN without it. Dependents can have one too. When a dependent has an IP PIN, anyone e-filing a return that lists that dependent must enter the dependent's current code, and a wrong or stale code stops the e-file.

IND-996 is the dependent counterpart of the filer codes: IND-181-01 covers the primary taxpayer and IND-183-01 the spouse. All three are listed on our IRS reject codes page.

IND-996: did someone file using my SSN?

No. IND-996 does not say anyone filed with your SSN or your dependent's SSN. It only says that the dependent has an IP PIN on record and the code you typed for them was not the current one.

Duplicate-use problems have their own codes. If the dependent's SSN is already claimed on another accepted return, you would see IND-507-01. If the dependent filed their own return, you would see IND-517-02.

The existence of the IP PIN can still tell you something. A dependent may have one because a parent enrolled them, because an adult dependent enrolled themselves, or because the IRS assigned one after identity theft involving that SSN. If nobody in the household remembers enrolling, find out which applies before the next season.

Where does a dependent's IP PIN go on the return?

The IRS IP PIN FAQ says a dependent's IP PIN must be entered on the Form 1040 series return and also on Form 2441 and Schedule EIC when the dependent appears there. That is why the business rule refers to a qualifying person as well as a dependent.

• Form 1040 dependents section: the child or relative you claim.
• Form 2441, Child and Dependent Care Expenses: each qualifying person whose care costs you claim.
• Schedule EIC: each qualifying child for the earned income credit, even if not otherwise listed as a dependent.

A common pattern is entering the code correctly in one spot but leaving an older code, or nothing, in another. Check every place the same person appears before resubmitting. A different kind of form-level reject, F8962-070, shows how the IRS also stops returns that leave out a required form rather than a code.

How do I fix IND-996 and get the dependent's IP PIN?

The fix is to obtain the dependent's current IP PIN, enter it wherever that person appears, and resubmit. How you get the number depends mostly on the dependent's age, according to the IRS IP PIN FAQ.

1. Confirm which dependent's IP PIN was rejected; if you entered IP PINs for more than one person, check each.
2. Get that person's IP PIN for the current year using the route in the table above.
3. Enter it on Form 1040 and on Form 2441 or Schedule EIC wherever the same person is listed.
4. If you scheduled a payment with the return, re-date it; the IRS reject page notes this may be needed.
5. Resubmit and keep the rejection and acceptance messages together.

What if I cannot get the dependent's IP PIN in time?

Mail the return. The IRS FAQ says paper returns do not require a dependent's IP PIN, so a missing dependent code cannot block a paper Form 1040. You still sign and include every form and schedule, and you should enter your own IP PIN if you have one.

The trade-off is speed, since a mailed return takes 6 weeks or more to produce a refund. If the rejection is close to the due date, the e-file rejection grace period gives you 10 calendar days from the rejection notice, or until the due date if later, to mail it and stay on time.

Next steps if the dependent's identity was misused

If you learn that the IRS assigned the dependent an IP PIN because of identity theft, keep the CP01A notices in a safe place, since a new code arrives each year. Treat it as a standing task for every future season.

If you think someone filed or claimed the dependent fraudulently, that is handled through the IRS identity theft process, including Form 14039, Identity Theft Affidavit, rather than through this reject code. Our page on refund holds for identity verification explains the letters the IRS sends when it suspects identity misuse on your own return.