What is the policy change for e-filed returns and how does it affect taxpayers with Individual Taxpayer Identification Numbers?
A. The change covers tax returns with an Individual Taxpayer Identification Number that is different from the Social Security Number on the taxpayers W-2. In the past, these returns could only be filed on paper. The IRS e-file system has been changed to allow ITIN returns to be filed showing wages reported to a Social Security number that is different from the ITIN. The taxpayer’s correct ITIN should be used as the identifying number at the top of Form 1040. When inputting wage data, the mismatched SSN should be entered exactly as shown on the Form W-2 issued by the employer. It is now possible to do so when e-filing a return with an ITIN/SSN mismatch.
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