How do I rescind ITIN and update with SSN for minor?

What do I do when I am assigned a social security number (SSN)?

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 

Sign it with your own name as the guardian of the minor child. The minor child does not need to sign the note you send. Keep it short, direct  and simple.

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@Critter-3 wrote:

Sign it with your own name as the guardian of the minor child. The minor child does not need to sign the note you send. Keep it short, direct  and simple.

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You don't have to "rescind" the ITIN.  Just write a short note informing the IRS that your child with ITIN xxx was assigned an SSN.  Then just stop using the ITIN on your tax returns and use the SSN.  Keep it simple, indeed. 

The IRS says:

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 [removed]

Is the above address correct? It doesn't have P.O. Box number? Will above written address enough for USPS to deliver my mail to IRS ?

Thanks a lot in advance.

@shyamsah  Yes, that is the address from the IRS.  It will go to their Austin, TX office.  It does not need a PO Box.

Thank you very much.