The IP PIN is only for federal use. (A few states have their own)

What did the reject notice say?

Is the IP PIN correct? They get a new one each year.

Thanks for your reply.

I think my client couldn't find the PIN and tried to go through the process of resetting it and didn't want to wait and receive it in the mail and then found it.  I think they got caught in the middle.  So we just mailed it out per IRS instruction and to send the form that I was unable to e-file and put the IP PIN number on it.