you probably wouldn't be able to get a new IPPin# for 2021 regardless, if there is already one in the IRS database.  HOWEVER, after much searching, I learned that when more than one of my clients got the message that their IPPin# didn't match the one in the IRS' database, it turned out that (despite the IRS letter to the contrary), there was NO IPPin# in their database!  When I removed all the numbers and efiled without any in that field, they went through just fine.  So, try that!  NOTE: I still disagree with the comments from someone replying from Intuit concerning that what matters was when the letter is dated.  That was not my experience, and I had NO PROBLEMS filing IPPin#'s in letters dated in 2021 when I filed a number of 2021 returns in 2022.  It really makes no sense that it would be otherwise, since virtually no one can file their return before the end of the same year!