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I have a client who lives in another country whose return was rejected because of lack of IP PIN. He never knew he had one (thinks his mom applied for everyone in the family). I sent him the link for the "retrieve your IP PIN" at the IRS website, and within 15 minutes he had it. He's computer literate.

Yep, new IPIN in the mail in January every year to use for the new calendar year for any and all returns e-filed/mailed during that calendar year only, including prior year returns and amendments. Not at all easy to explain to clients!

I found out this year that a new PIN is issued every year. I used previous PIN for a client and efile was rejected. As I contacted the client, I reviewed their current year info. I saw that the spouse had written a different PIN down by her signature on the questionnarie form. I used that PIN and return went thru. I had previously been under the impression that the PIN issued was good on going. Not so.

I just sent notice to all my clients who don't have IP PIN's (and who I thought could navigate the ID.me process) encouraging them to sign up. Was a recent statement from the Taxpayer's Advocate Office that it's taking around 20 months to get a refund if someone else files under your SSN. The IRS has gotten pretty good at catching fraudulent returns, but the actual taxpayer's return still can't be e-filed. I gave my clients a heads up about the calendar nature of the IP PIN's--those who sign up now will get a PIN for 2024 that won't be valid for their 2024 return--now that's not confusing, right?

I just got back to the office and was looking over this thread to make sure all of your points were answered. The PA-20S/PA-65 IS the main Pennsylvania partnership return. If you aren't signing and e-filing as a paid provider/ERO and she is mailing it in, at a minimum the filing will require: Form PA-20S/PA-65 PA Schedules RK-1s for each resident partner and NRK-1 for each nonresident partner. Like the federal, copies of these schedules are to be provided to each partner for use in preparing the individual PA return. PA-65 Schedule M - Reconciliation of Federal Income/Loss to PA Income/Loss Any other schedules that the PA20S/PA-65 line items requires, depending on activities for the year A complete copy of Federal 1065 and all of its attachments including the K-1s and 7004, if one was filed. Sch M has its own set of instructions. This form "classifies" the income for PA purposes and then after that has sections for PA adjustments for items where rules differ from the Federal. Just a couple of examples that many businesses have that differ for PA are bonus depreciation, meals & entertainment, gain on sale of an asset.... I'd suggest more closely reviewing the instructions for the PA20S/PA-65 form, especially beginning on page 5 under "What to File" and on page 7 for detailed instructions for "Assembling ..." that includes the order of attachments since this will be mailed in. You are probably familiar with the PA rule differences from the federal, especially regarding depreciation since you handled the B&B on their personal return too. Wasn't that a PA property too? If you aren't and need an additional resource, you could start with the comprehensive PA PIT Guide for Pass-Thru Entities that has the rules for depreciation, when MACRS can be used and under which rules, bonus depreciation, and sec 179 rules for PA purposes. Have I mentioned lately that I dislike PA returns?

Better late than never? The FAQ on IP PINs changed recently: https://www.irs.gov/identity-theft-fraud-scams/frequently-asked-questions-about-the-identity-protection-personal-identification-number-ip-pin#q22

In that case it is not a gift. One of the elements of gifting is intent. This is obviously not a transfer made out of affection, gratitude....etc. A gift must be a unilateral transfer with no strings attached, meaning there is no action required on the part of the donee. In this case there is a condition that the property is willed back to the donor by the donee.

Yes, the client must have an account to retrieve online. IRS also has a # to call for assistance, but I'm not sure of the wait times or availability at this point, and it's been a year or two that one of my clients had lost their pin, iirc actually never received it because client failed to notify IRS of an address change. More info here: https://www.irs.gov/identity-theft-fraud-scams/retrieve-your-ip-pin

IP PINs expire each year. You must use the new IP PIN even if filing a prior year return.