You need a new IP PIN for her.  An IP PIN is valid for one calendar year. A new IP PIN is generated each year for your account. Logging back into the Get an IP PIN tool, will display your current IP PIN. An IP PIN must be used when filing any federal tax returns during the year including prior year returns.

Get An Identity Protection PIN (IP PIN)

https://www.irs.gov/identity-theft-fraud-scams/get-an-identity-protection-pin#:~:text=An%20IP%20PIN%....