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Does anyone know why it is requiring my spouse to put in the IP PIN ?
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An IP PIN (Identity Protection Personal Identification Number) is issued by the IRS to prevent the misuse of a Social Security Number (SSN). Your spouse may receive an IP PIN from the IRS due to previous identity theft concerns or because they voluntarily opted for extra security. Additionally, the IRS may assign an IP PIN if they have flagged your spouse's SSN due to suspicious activity, even if your spouse did not request one.
For more information, you can refer to the IRS FAQs about the IP PIN and the IRS page on getting an IP PIN.
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