I have been using ITIN for my daughter (10 yrs) to file tax returns all along. However, she received her SSN in Aug 2022 due to change in our legal US status. I was not aware that I will need to send ITIN rescind letter to IRS informing about the SSN issuance. Will I still be able to efile my tax returns for this year by simply using her SSN? or does it have to be paper filing ? In case of paper filing - do i need to include specific forms to inform ITIN to SSN change ?
No, you should not use the SSN on your tax return if you have not submitted the change request to the IRS. File the current year tax return using her ITIN and mail the notification to the IRS afterward. Be sure to use her SSN for all tax-related issues going forward.
Per the IRS Additional ITIN Information:
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
WRONG ... @PatriciaV ... YOU ARE CONTRADICTING YOURSELF.
1) you MUST use only the SS# once it is issued ... so the taxpayer MUST use the SS# on the return NOW ... not using it will deny the taxpayer certain tax credits which would be a shame.
2) the alert is only used to MARRY the person's ITIN tax filings together with the new SS# tax filings and since this child probably never filed a return it is really not necessary but "it could not hurt".
Thank you @Critter-3 . You are right. I dont want to miss out on the child tax credit from ssn.
Do you know if i can still efile given the change in itin to ssn for my child? I read some experts say it has to be paper filing.
You should be able to efile ... try and see. It ususally takes 6 weeks or so for the SSA records to be updated to the IRS so if you "just" got the number issued and are rejected then try again every couple of weeks.
Thanks @Critter-3 My efile was accepted with my daughter's SSN
I met the same issue. Besides write mail to IRS, should I write the same mail to State Department of Treasure to let them know this change?
You are posting on an old thread. We'd love to help you complete your tax return, but need more information. Can you please clarify your question?
I bought turbotax 2023 Premier since 2018. Federal and State E-file of 2023 were rejected. My wife's ITIN was used for tax report last year, but she got her SSN on January this year. I guess the rejection may be caused by this change. I already wrote mail to the IRS as some guys suggested. My question is that should I write mail to my state department of Treasure to let them know this change(ITIN to SSN). Thanks
I wrote only to IRS as per instructions in ITIN or SSN letter (don’t remember which one) . Did you try refiling with ssn after rejection
The IRS matches the last four digits of the social security number and the first four letters of the last name. It must match what is on file at the Social Security office. Is it possible there are two last names or a middle name is listed as a last name?
How did you manage to resolve it? did you try refiling with ssn after rejection, did you send the letter to IRS? Thanks
1. write to IRS with template to let them know SSN will be used instead of ITIN
2. Change my wife AGI to 0 since she has no job and no income.
3. Resubmit the Tax report after one month of rejection.
hi, thanks for info, im trying yo make an appointment with irs office to see if i can merge the itin to the ssn in person instead of over the mail.
Could you share what template is this?? where can I get it?
@szj087 , The three steps you suggested in your response. Is that something IRS or a tax authority told you? Or that is something you did and worked well so you are sharing your successful experimental results.
@szj087 @rajsv ,Please see the screenshot. What did you people answer to this type of question? I am using the new SSN issued in 2025 for my spouse and filling 2024 return. Before that we used the ITIN for them. I have set the AGI to 0 for my spouse and for my AGI I am entering the AGI from our 2023 tax return. But I am not sure how to answer the question shown in the screenshot.
BTW, my spouse's SSN was issued just about 4 weeks ago and we called IRS to see how to notify them. IRS rep said SSA notifies them automatically, so we don't need to do that separately.
I have a similar situation. I (SSN holder) got my wife an ITIN after we got married (got married abroad) but she stayed abroad waiting for her visa. We used her ITIN to file taxes during those tax years.
She moved to the U.S. and got her SSN in 2024, but I was unaware that I had to notify the IRS that she got her SSN.
Here is my question if anyone can please help: (a) we used her SSN for her enrollment into a university degree program - which I assume is tied to the 1098-T we received for her.
I had filed an extension and just tried e-filing yesterday. I used her SSN for our married filing filing jointly tax return and it was almost immediately rejected.
what do I need to do? Can we still e-file?
You need to notify the IRS first. Otherwise, the system will have her ITIN, and you wouldn't be able to e-file with the SSN. Once the IRS has the SSN on file, you should be able to e-file.
Read more about how to notify the IRS here.