Most taxpayers don't need one.
However, if you received an IP PIN or CP01A notice from the IRS in the past (or you opted in to the pilot program) you must use your 2018 IP PIN to validate your identity when you file your 2018 return.The following TurboTax FAQ can assist you if you have additional questions:
https://ttlc.intuit.com/replies/5863640
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