Paper Filed Tax return with W7, still waiting for ITIN but already received SSN

[akashrastogi]

Hi,

I paper filed my 2019's tax return with form w7. I filed married jointly with my spouse who was out of US in 2019. My spouse never received ITIN and now my spouse holds an SSN (issued in Feb 2022). Now in May 2022, IRS sent me my federal tax return. It was a direct deposit to my bank account and the transaction has mine and my spouse’s name. I believe IRS was terribly backlogged and took almost 2 years to refund my tax return.

For years 2020 and 2021, I did file single because my spouse never had ITIN/SSN. Now my question is can I amend my 2020 and 2021 tax return adding my spouse with her SSN(issued in Feb 2022) ?
Technically, its not my mistake that IRS took so long to process ITIN (I am still waiting for ITIN but I believe they wont process it now because she holds SSN).

Also, my state tax return for 2019 is still pending along with ITIN.

[Spino]

You are on top of it! Once your return is filed, you can file an amended return correcting this information. You will explain in the explanation box, and attach your whole return with the number on it corrected.

However, since you have no change in tax due or refunded, you can probably just sit on this until/unless the IRS sends you a letter, in which case you can immediately reply.

Personally I'd file an amended return and be sure to keep copies of everything...just in case.

[akashrastogi]

Just to clarify again,

you mean I can file amendment for year 2020 and 2021 from Single to Married using my wife's SSN ? Can I use an SSN issued in Feb2022 for amendments of 2020 and 2021?

Also, do you think IRS will send me ITIN now when my wife has SSN ? If yes, can I use that ITIN for amendments?

[Critter-3]

Once a SS# is issued you should not ever use the ITIN even if one is issued.  

And YES you can amend  and MUST amend the prior year returns to correct the incorrect filing status of SINGLE  to the correct one of married using only the SS#.  

[NCperson]

@Spino - there will be differences in the tax due / owed

1) the standard deduction will be higher, because of the joint filing, reducing the tax owed

2) also, the spouse will be eligible for ALL THREE stimulus payments when using the SS# when there was no eligibility using the ITIN. 

@akashrastogi - when you file your amends watch closely that the stimulus payments are reflected on the amendment.