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Isnt it illegal for people to use the SSN of another person when filing a federal tax return?

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Isnt it illegal for people to use the SSN of another person when filing a federal tax return?

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A.. Yes, but regardless of how the income was earned, the Internal Revenue Code states the person who received the taxable income is required to file a federal tax return and report it. Individuals with ITIN/SSN mismatches on their tax returns have always been required to file – this change just makes it possible to file the return using the IRS e-file system.

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