Due to its ability of significantly improving data rate, intelligent reflecting surface (IRS) will be a potential crucial technique for the future generation wireless networks like 6G. In this paper, we will focus on the analysis of degree of freedom (DoF) in IRS-aided multi-user MIMO network. Firstly, the DoF upper bound of IRS-aided single-user MIMO network, i.e., the achievable maximum DoF of such a system, is derived, and the corresponding results are extended to the case of IRS-aided multiuser MIMO by using the matrix rank inequalities. In particular, in serious rank-deficient, also called low-rank, channels like line-of-sight (LoS), the network DoF may doubles over no-IRS with the help of IRS. To verify the rate performance gain from augmented DoF, three closed-form beamforming methods, null-space projection plus maximize transmit power and maximize receive power (NSP-MTP-MRP), Schmidt orthogonalization plus minimum mean square error (SO-MMSE) and two-layer leakage plus MMSE (TLL-MMSE) are proposed to achieve the maximum DoF. Simulation results shows that IRS does make a dramatic rate enhancement. For example, in a serious deficient channel, the sum-rate of the proposed TLL-MMSE aided by IRS is about twice that of no IRS. This means that IRS may achieve a significant DoF improvement in such a channel.