If you have an IP pin for 2024 - you can e-file the return with a dependent that has already been claimed on another return.
Beginning in the 2025 filing season, the IRS will accept Forms 1040, 1040-NR and 1040-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 reduce the time for the agency to receive the tax return and accelerate the issuance of tax refunds for those with duplicate dependent returns. In previous years, the second tax return had to be filed by paper. See this IRS help page.
You can e-file your 2024 return by using 0 for your 2023 AGI.
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