I don't think you need to enter the IP PIN, but I don't know the answer to your question for sure. My suggestion, as I said before, is to try it without entering the IP PIN. If the e-file is accepted, then you will know that you didn't need the IP PIN. If it's rejected because the IP PIN is missing, then enter the IP PIN and resubmit the tax return.
One point of clarification, and this I am sure about: The 2025 IP PIN is for any tax return that you file IN 2025, no matter what year the tax return is for. So when you file your 2024 tax return in 2025, if you need the IP PIN, you use the 2025 IP PIN. The IP PIN that you had for 2024 is no longer valid.
