Filing With an ITIN

Notes on Individual Taxpayer Identification Number (ITIN)

The IRS issues ITINs for Federal tax purposes which should be used for tax reporting purposes ONLY.

Regarding ITIN and Earned Income Tax Credit (EITC), if a primary taxpayer, spouse, or both have ITINs,they are ineligible to receive the Earned Income Tax Credit (EITC),even if their dependents have valid SSNs.
If the taxpayer and spouse (if filing jointly) have valid SSNs,only dependents with valid SSNs qualify to receive EITC. Dependents with ITINs do not qualify for EITC.

Mismatch between ITINs on Return and SSNs on W-2

IRS Requirement

For tax returns filed with an ITIN and reporting wages paid, the IRS requires the return to show the Social Security Number under which the wages were earned

1. The taxpayer's correct ITIN should be used as the identifying number at the top of Form 1040.

On the "Client Data" form, enter the correct ITIN in SSN field for Taxpayer and/or Spouse.

2. When inputting W-2 information, the SSN should be entered exactly as shown on the Form W-2 issued by the employer.

On Form W-2, the ITIN does not pull to the Employee's Social Security Number field. Enter the SSN exactly as reported on the employee's W-2 form.

It is now possible to e-file a return with an ITIN/SSN mismatch.