How to Modify a Tax Return for an ITIN to SSN of a Spouse

An individual taxpayer identification number, or ITIN, is a unique number issued by the Internal Revenue Service to taxpayers who are ineligible for a Social Security number. Taxpayers who have an ITIN use the number for tax purposes, such as income reporting, filing income tax returns and contacting the IRS. Once you qualify and obtain a SSN, you are required to notify the IRS of the change and discontinue using the ITIN. Once notified, the IRS will combine your tax records and begin using your SSN. Because the IRS automatically combines all of your tax records, you do not have to file an amended return to change the ITIN to a SSN. The IRS will automatically make the change to your tax return once it receives your request.

Step 1

Write a letter to the IRS requesting that your ITIN be combined with your new SSN. Include your name, ITIN, Social Security number and mailing address.

Step 2

Make a copy of your Social Security card.

Step 3

Make a copy of your CP565 notice, which is the Notice of ITIN Assignment you received from the IRS when assigned your ITIN.

Step 4

Attach the copies of your Social Security card and the CP565 form to the back of the letter.

Step 5

Sign and date the letter. Mail all three documents to: Internal Revenue Service Austin, TX 73301-0057

Tip

  • You can also visit your local IRS office to request the change.

About the Author

Angela M. Wheeland specializes in topics related to taxation, technology, gaming and criminal law. She has contributed to several websites and serves as the lead content editor for a construction-related website. Wheeland holds an Associate of Arts in accounting and criminal justice. She has owned and operated her own income tax-preparation business since 2006.

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