PIN

[sharpcougar]

This is my second year doing tax returns and first time encountered where client has a CA01A. I'm preparing 2021 and 2022. I do  have the 2 letters from the IRS for taxpayer and spouse for 2021. 
Question is they will have another/different 6 digit number for 2022 - right?

[ljr]

yes, they will receive a new letter every January with the PIN Number assigned to them for that year. You will need the 2 letters for 2022 as well. 

[Just-Lisa-Now- · Accepted solution]

You use the most current IPPIN no matter which tax year youre preparing, so ANY returns submitted in 2023 you'll use the IPPIN issued in the letter received in January 2023.

[rcooley25]

You have received two different answers to this question. They both cant be right.

[sharpcougar]

OK - figured it out. You will use the most recent PIN for all tax returns. It worked and the IRS agreed.