Hi,
I'm a resident alien and got married in dec 2020. My wife has been in US since April 2021. I filed the 2021 tax return as single instead of married filing jointly. We applied for my wife's ITIN while filing return for tax year 2022 and filed the return as married filing jointly. Now we want to amend the return for 2021 to married filing jointly. Is this allowed?
P.S. My wife got her SSN in 2024 and we'll be using her SSN to file tax return for 2024.
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Yes, you can Amend your 2021 return to add your wife, as Married Filing Jointly, with her new ITIN.
Here's more info on Amending to Add ITIN.
Yes, you can Amend your 2021 return to add your wife, as Married Filing Jointly, with her new ITIN.
Here's more info on Amending to Add ITIN.
Thank you.
Just double checking to be sure - while filing this amendment for the 2021 return, we should mention her ITIN in the return? And there's no need to mention her SSN in the amended return, right? I'm asking this because she also has a SSN now (issued in 2024) which we'll be using to file tax for 2024.
Do we need to notify IRS to close her ITIN and merge her returns under her SSN with the 2024 return or can that be done later?
Use her Social Security Number.
Although you are amending a return for a year when she did not have a Social Security Number, you are amending NOW and she has a Social Security NOW.
Do not use the ITIN any longer.
“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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