I have SSN against ITIN for 1 of my dependents. To use SSN, I have to file Paper Tax return(?). Can I send my ITIN rescind request along with return? If not what to do?

[asiingh]

This year we obtained SSN for one of my dependents for whom, we were using ITIN for tax return purposes. Here is what I want to clarify :-
1. To use SSN in place of ITIN, we have to file a Paper Tax return ? Electronic return is not an option.
2. Since we also have to rescind the ITIN, and get all prior records updated with the SSN (to use SSN in place of ITIN) - Can we send the Paper Tax return and TIN rescission together ? If not, then what is the sequence for these 2 (tax return

[LoganathanB]

Yes, you can efile your tax return.

You should file the tax return with Social Security Number for your dependent. 

It is your responsibility to inform IRS once the dependent gets SSN.

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