My wife had ITIN Last Year(2016) and in 2017 she has SSN. So While filing taxes for 2016 what should i use for my spouse SSN or ITIN Married Filing Jointly?Please help.

[MaryK1 · Accepted solution]

You must use the social security number.  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

[Krishna]

Can I Proceed now with SSN and later Can I notify IRS to discontinue ITIN and update on SSN?

[MaryK1]

Yes, use the social security number to file 2016 and send in the info to cancel the ITIN as soon as you can- they will not delay your refund but it is important to cancel that ITIN as soon as possible.

[Krishna]

Thank You.

[GM-tax]

Hi, I read that in order to continue the e-file I need to put 0 (zero) in the spouse AGI field, is that correct?, thoughts? thanks!

[MaryK1]

Yes, because the ssn is new the old AGI is attached to the old AGI

[priscilla]

Hi - similar question but summarizing all together. If I had an ITIN in 2016, and a SSN in 2017 can I do the following:

1. e-file 2017 with SSN
2. e-file 2017 with 0 for AGI for last year
3. notify IRS after I e-file about the ITIN to SSN?

thanks.

[MaryK1]

Yes, in that order!

[mcolorado06]

I efiled more than 3 weeks ago using SSN and it is still being processed, is it normal to be taking longer than 21 days? I notified IRS by mail about the change of ITIN to SSN a week ago.

[ange13084]

I am trying that with my 2019 tax return and it still is getting rejected saying Spouse SSN and ir name doesn’t match IRS records. What else should I try?  I can’t call IRS since the phones are closed due to COVID.  

[VictoriaD75]

The IRS is not taking phone calls currently. The biggest mistake I see with this error is the name/number match as it pertains to the Social Security card. Make sure you have a copy of your husband's card and that your entries match. Sometimes, surnames can cause a problem. If you continue to have trouble, you may need to contact the Social Security Administration or print and mail your return.

[ange13084]

Thanks for the reply.  I have double and triple checked against his card.  He does have 2 last names (paternal and maternal) however I’ve always filed using both his last names.

Would there be a problem with the fact that we filed all previous years using his ITIN and now I’m trying to efile with his new SSN?  We literally just got his SSN card in the mail yesterday, could it be that it isn’t in the system yet?

Finally, if I do mail the return in along with a request to merge his itin history with the new SSN, would it even get processed?  I read on the IRS website that they are not even processing paper returns right now due to the closure. 

[VictoriaD75]

Yes. It is very likely that the SSN is not yet in the system. You will have to print and mail the return. As you stated, the IRS has delayed the processing of paper returns for the moment. However, as this is your only filing option, you will need to mail the return. Hopefully, the IRS begins processing again soon. It will get processed eventually, but there will be delays.

[yogrs]

https://www.irs.gov/individuals/additional-itin-information

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 [removed]