change ITIN to SSN

[chihwei520]

My spouse has both ITIN and SSN. I am primary with SSN. But, on my tax return we used my spouse ITIN for 2018 and 2019. Is there way, to update SSN and get stimulus checks ?

[NCperson]

yes and no

you can not amend a return to change ITIN to SSN once it's filed HOWEVER for stimulus 

• The stimulus payments are really based on your 2020 tax return (income, dependents, etc).
• The IRS is using either 2018 or 2019 – whatever is available  - to ESTIMATE that payment
• When you file next year there will be a “settle up” section on the tax return. 
• If you are due more stimulus (and this would include where you simply never received it), you will receive it through the 2020 tax filing as an additional refund
• If you received too much stimulus (not the issue here), by law , you are not required to return it

your only path forward is to use spouse's SSN number on the 2020 tax return; the stimulus will come through at that time as an additional refund on your taxes 

[chihwei520]

@NCperson  thanks for the detailed explanation!

[vivek2]

I also have the same case. Somehow turbo tax used my wife's Existing ITIN data even i entered new SSN which recently we got. Now I am seeing not eligible statement for coronavirus stimulus check. Please, someone, help if there is any solution. @chihwei520  @NCperson @IRS Re: Where can I find the Stimulus registration form? Am I eligible for stimulus package check from IRS? 

[Critter]

You need to notify the IRS, so it can combine all of your tax records under one identification number. This is from IRS website:

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 

[chihwei520]

check out this video: https://youtu.be/YFzI5lGlWCY?t=265

[abhi77]

Hi,

I have exact same situation like you described. I filed my taxes in mid Feb this year and used ITIN for my spouse instead of SSN. As per the stimulus rules this mistake makes all family members ineligible to receive the stimulus check. Did you followup with IRS to update SSN? or we just need to wait until next year to claim missing stimulus check payment in 2020 tax returns? Let me know. Thanks. 

[Opus 17]

Send the IRS the letter as described above telling them about the ITIN and SSN.  File all your future tax returns with the SSN.   As best we know now, your stimulus will be recalculated when you file your 2020 tax return, and if you qualify for more then then you have received now, the extra will be added to your refund then.  There is no procedure to have the stimulus we calculated before then that we know of.

[vivek2]

Abi,

Right now i have submitted amended tax return of 2019 to replace ITIN with SSN. It's been 6 weeks and there is no status available of receiving it online, as per irs it should be available in 3 week. I don't know what to do now so just waiting. But i knew from internet we are not alone with this situation and we might get chance of getting tax credit while submitting 2020 return. 

[SusanY1]

Unfortunately, the IRS was not been processing or scanning amended tax returns from around the second week of March until just recently.  They are several months behind (at least) in this process so the normal three-week update is not the current time frame.  It may be many months before your return is recognized in the system and then a number of additional months before it is processed.

You will most likely receive your credit on your 2020 tax return when you file your 2021 tax return.  The IRS has not issued guidance indicating that any economic impact payments would be released based on updates filed via Form 1040X, and it is presumed that if your filed 2019 return did not make you eligible for advanced payment, you will need to file a claim for it with your 2020 tax return.  

@vivek2

[abhi77]

Thank you for your prompt response. Your answer is very logical as it is clearly mentioned that one cannot amend filed tax return for ITIN to SSN update. I will be sending my documentation to IRS for ITIN to SSN update. Hopefully i shall be able to file my 2020 tax return with SSN and claim any missed payments. Thanks.

[abhi77]

Vivek,

Thank you for your response. I was thinking of doing the same i.e filing an amendment to update ITIN to SSN but was told it is not needed and could take long time. I am going to send letter with documentation for ITIN be combined with SSN. https://finance.zacks.com/modify-tax-return-itin-ssn-spouse-4563.html.  

[vivek2]

Abhi,

Sending letter to IRS looks a good idea. Since I already sent my amended return in the same manner (attaching copies of SSN & ITIN, reason mentioned, etc) two months back. I will wait to get a response from the IRS. Good luck to you. @abhi77 

[casagrde]

Hi,

I followed this procedure and Sent the letter to the IRS 2 or 3 weeks ago.

ia there a way to check if the update in the IRS system has been made for my wife’s SSN as a replacement to the previously used ITIN?

Thanks

[Opus 17]

It will never update in the system to allow you to e-file with the SSN this season.  You must file by mail.  You should be able to e-file next season.