How does the IRS decide who gets a pin? Can one be requested for a child ?

Who is eligible for an IRS IP PIN

You're eligible for an IP PIN if:

• [the IRS] sent you a CP01A Notice containing your IP PIN, or
• You filed your federal tax return last year as a resident of Florida, Georgia or the District of Columbia, or
• You received an IRS letter inviting you to 'opt-in' to get an IP PIN.

For more information: https://www.irs.gov/identity-theft-fraud-scams/the-identity-protection-pin-ip-pin