OTPs can sometimes be delayed due to network or carrier issues. If they used email to receive the code, have them check their spam or junk folders, as well as any alternate email addresses they might have used for sign-up. It also helps to add do_not_reply@intuit.com to their approved sender list to ensure future delivery.
If they used a mobile number instead, ensure their phone is not blocking numbers 88811 or 97962, or have them check their messages directly through their carrier's website.
If the same thing happens, they can click the I didn’t get an email or I didn’t get a text message option on the sign-in page to request a new one.