Can we continue using ITIN even if we have now received SSN?

[noviceattax]

Dear Experts,

My spouse didn't have an SSN earlier and so we were using her ITIN. But now an SSN has been issued. Can we still continue using the ITIN? Or should we shift to SSN? Or we have to shift to SSN? The issue date for SSN is in 2025.

Can you also tell pros cons of continuing with ITIN vs shifting to SSN?

[LindaS5247]

You can't have both an ITIN and a Social Security number (SSN).  

Once you get an SSN you should stop using your ITIN and use your SSN for tax purposes.

There are certain credits that you can only take if the SSN was issued prior to the due date of your tax return. For example, the Child Tax Credit and/or Additional Child Tax Credit).

You should also notify the IRS when you get your SSN. The IRS will combine all your tax records under your new  SSN. If you don't notify the IRS, you may not receive credit for all wages paid and taxes withheld. This could reduce the amount of any refund you are due.

You can notify the IRS by mail or by visiting a local IRS office.

To notify the IRS by mail, you can write a letter stating you were assigned an SSN and want your tax records combined.

You must include the following information::

• Full name
• Mailing address
• ITIN and a copy of the CP565 Notice of ITIN Assignment, if available
• Copy of your Social Security card

You will mail the letter to :

Internal Revenue Service
Austin, TX 73301-0057

We'll void your ITIN and associate all prior tax information filed under the ITIN with the SSN.

Click here for "Individual taxpayer identification number (ITIN)"

[noviceattax]

Thanks for the response with details. Appreciate it.

So if we have got the SSN for my spouse in 2025 we should use it even for 2024 return. Correct? Or for 2024 we can file with ITIN and then update the IRS about the SSN later in the year and use SSN for 2025 and onwards returns.

Do we need to update the IRS about the new SSN before e-filing our 2024 returns? If yes, how do we make sure that the IRS has received the information and has updated it's record and now we are good to file our e-return?