Claiming stimulus payments as recovery rebate credit

[vickybogs09]

Hi, 

So I filed my 2020 tax return as Married filing jointly with my wife. Only I had an SSN then and she had an ITIN. When we received our 2020 return, only I got all three stimulus payments paid as recovery rebate ($1200 + $600 + $1400).  However, my wife did apply for an SSN and got one by October 15 last year (Oct 15 was the extended deadline to file for 2020 returns). I have 2 questions:

1) Can we file an amended 2020 tax return claiming the first and second stimulus payments for my wife ($1200 + $600). Since my wife got her SSN before the extension deadline of Oct 15, will IRS pay my wife's share for the first and second stimuli?

2) Our household joint income increased to more than $150,000 in 2021. So is it even possible to claim my wife's portion of the third stimulus payment ($1400) as part of our 2021 return that we are about to file? 

[MarilynG1]

Since the Third Stimulus Payment was actually an advance of your 2021 return, you would get a reduced payment if your income exceeds 150K; phased out at 160K, but your wife would be included.

For the First and Second Stimulus payments, you can't Amend your 2020 return to change your wife's ITIN to a SSN.

Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN. 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 

[vickybogs09]

When you say that I can visit a local IRS office, does it mean a Tax Assistance Center or TAC which is local to where I live? Is there an IRS link to find out where my local office is?

Also, instead of visiting the local office, we choose to mail our documents, is there a way to track our ITIN to SSN conversion request online or by phone?

[JohnW152]

Yes, you can find your nearest TAC by selecting the Find a Taxpayer Assistance Center Office link at the IRS’ Contact Your Local IRS Office page.

For information on tracking an SSN conversion, please see the SSA’s Online Services page.