SSN received after the tax year can I use it while filing?

[vinayj]

My both children received SSN recently in last month, but they did not have it until end of the tax year 2020. I've filed all previous tax returns using their ITINs. Can someone advise me if I use their SSNs now while filing 2020 tax return OR I have to use ITINs for now and I can only use their SSNs next year for 2021 tax year?

[ToddL99 · Accepted solution]

Once you or your dependents receive a SSN, you must stop using previously issued ITINs - do not use the ITINs on your 2020 return.

You must also notify the IRS that you received SSNs and they will "combine" your tax records under the new SSNs.

From the IRS' 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 73301-0057  

[vinayj]

Thank you @ToddL99 for your prompt response. This is helpful.

I understand the notifying IRS about the SSN is a plain lettler/application, correct?  or is there a prescribed form from IRS for this purpose?

Thank you again.

[ToddL99]

I am not aware that the IRS has prescribed a format for requesting they combine your tax records under a newly-issued SSN.

It will suffice to state:

To the IRS:

                  My ITIN is XXX-XX-XXXX.

                   I was issued a SSN on [Date - XX/XX/XXXX].

                   I will immediately cease using my ITIN for tax reporting purposes.

                   Please combine any tax records shown under my old ITIN with those showing

                   under my newly-issued SSN.

[vinayj]

Thank you so much @ToddL99