You may also contact the Social Security Administration (SSA) to see how you can verify the numbers.
If you actually have SSNs for the children then a Form W-7 may not actually be the best option. Instructions are provided on applying and then updating with the SSNs. You can mail the tax return and send a letter of explanation about the children and that you cannot locate the SSNs. Send proof of the children and that they are at the same address as the taxpayer.
How to apply ITIN for child while filing tax return?
The instructions for applying for an ITIN are included here for you. The tax return should be prepared using 999-99-9999 for the child without an ITIN. When the return is printed you should remove that number and leave it blank. The Form W-7 will be attached to the tax return and the IRS will issue the ITIN. Expect a long period, but as long as you apply for it they will issue it and process the tax return.
Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN.
It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns. It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number. If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due.
You can visit a local IRS office or write a letter explaining that you have now been assigned a SSN and want your tax records combined. Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN.
Send your letter to:
Internal Revenue Service
Austin, TX 73301-0057
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