There are new MeF 1040 business rules related to the Identity Protection PIN. These business rules do not expand the IP PIN issuance process to include children but instead assist with return data integrity.
Starting January 1, 2016, the IRS will require the use of Identity Protection PINs for all SSNs with an IP PIN requirement, regardless of whether the SSN is entered for a primary, spouse or dependent/qualifying individual. Entry of an IP PIN will be required for any SSN with an IP PIN requirement on the following Forms/Schedules:
•Form 1040, Individual Income Tax Return, series
•Form 2441, Child and Dependent Care Expenses
•Schedule Earned Income Credit.
Publication 4164 will be updated to include these new rules.