This will require the dependent to have an IP Pin attached to their ssn every year for the rest of their lives, but that is not a bad thing. 

This number changes every year and is mailed out every January, but the IRS makes it fairly easy to retrieve the IP PIN if they don't get the letter or misplace the number. Having an IP PIN prevents anyone from filing a return for them or with them included on a return so it prevents a lot of future headaches, especially with all the identity theft that happens.

Each dependent needs their own separate IRS online account because IP PINs are issued to individuals. The parent/guardian can manage the process, but the IP PIN is tied specifically to the dependent’s SSN/ITIN and must be entered on the tax return. 

Here is the process for the parent/guardian:

• Parents can use their own IRS account to request a PIN for a child, but they must verify the child's identity, or they can use Form 15227.
• If they cannot create an account for them, they can request an IP PIN by mail using Form 15227.
• Once obtained, the dependent’s unique 6-digit IP PIN must be entered on their tax return when they claim them.