An IP PIN is for one person. The primary taxpayer, spouse, or any dependent on your tax return can have an IP PIN. One person having an IP PIN does not require the other people on the tax return to have an IP PIN. A person can have only one IP PIN.
If someone on the tax return has an IP PIN, you must enter that person's IP PIN in TurboTax in order to e-file. For a tax return filed by mail you must enter the IP PIN for the primary taxpayer or spouse if they have one, but you do not have to enter an IP PIN for a dependent.
