Starting in January, the IRS is going national with an Opt In ID PIN.
Anyone will be able to get one. It will become CRITICAL that we can generate a list (using client analyzer) of all clients that filed last year using an ID PIN.
So, you can track who is using and not using. This avoids e-file rejections.
In addition, if a taxpayer used an IP PIN last year, the software should have a "flag" that shows an error if there is no IP PIN this year. There could be a check box that overrides this condition.