Headliner 192

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IRS e-file Now Accepts Returns with ITIN/SSN Mismatch


NOTE: This headliner is current through the publication date. Since changes may have occurred, no guarantees are made concerning the technical accuracy after the publication date.

Headliner Volume 192
February 8, 2007

Tax returns filed with an Individual Taxpayer Identification Number reporting wages paid are required to show the Social Security Number under which the wages were earned. This creates an identification number (ITIN/SSN) mismatch. In the past, returns with this mismatch could only be filed on paper. Now, due to programming changes, the IRS’s e-file system will also accept returns with an ITIN/SSN mismatch.

The IRS needs its partners in the tax professional and software development community to help implement this new e-file capability. The IRS wants to emphasize, to practitioners and taxpayers alike, the importance of taking the following steps when filing these returns:

  • Use the taxpayer's correct ITIN as the identifying number at the top of Form 1040.
  • When inputting W-2 information, the SSN should be entered exactly as shown on the Form W-2 issued by the employer.

This programming change will help ensure that the associated tax information is being captured in the most efficient manner possible.

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