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2 year sago my now 20 year old son had is identity stolen and someone submitted a tax return with his social security number and we became aware of it when we submitted out taxes with him as a dependent.  This year we submitted out taxes with his IP Pin associated to him and we got rejected with then error message 

E-file reject IND-181-01: The Identity Protection PIN (IP PIN) for the first taxpayer on your return is missing.

 

Do I have to have a IP Pin too or am I doing something else wrong?