2007370
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If IRS is sending you an IP PIN, then you need to wait until you get it to file your return and use it. IRS will not process an e-filed return for you without it because they will not know if it is really you filing the return unless you use that identifier.
IRS says:
If we assigned you an Identity Protection PIN (IP PIN) and you lost it or you didn't receive our CP01A Notice with your new IP PIN, you'll need to retrieve it or have it reissued to 'e-file' your return.
IRS say:
contact your state UI dept and get a corrected 1099-G showing zero as soon as possible, preferably before filing.
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