If you did NOT have an Identity Protection PIN (IP PIN) for 2023, and you did NOT report to the IRS that you were a victim of identity theft, then you do not need an IP PIN for 2024. The IRS is now trying to encourage everyone to get an IP PIN for security, but it is not required.
IRS encourages all taxpayers to sign up for an IP PIN for the 2025 tax season
An IP PIN is 6 digits. If you get an IP PIN from the IRS, you must enter it on your tax return.
If you e-file your tax return you have to enter a 5-digit e-filing PIN. You choose the 5-digit e-filing PIN. You can enter any 5 digits that you want. You do not get the e-filing PIN from the IRS.