What is the change and how does it affect taxpayers with Individual Taxpayer Identification Numbers?
The IRS e-file system has been changed to allow returns being filed with an Individual Taxpayer Identification Number to show wages reported to a Social Security number. It is now possible to e-file a return with an ITIN/SSN mismatch. In the past, these returns could only be filed on paper. The taxpayer’s correct ITIN should be used as the identifying number at the top of Form 1040. When inputting wage data, the SSN should be entered exactly as shown on the Form W-2 issued by the employer. Why the change? An e-file error code was designed to reject returns filed with typographical errors, but the unintended consequence led to returns being rejected because of ITIN/SSN mismatches. The IRS has changed the programming to ensure that these returns will not be stopped, and transcription errors can still be caught. The change means that ITIN returns with an ITIN/SSN mismatch can be e-filed. This change will help ensure that tax information is being captured in the most efficient manner possi
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