It Is Now Possible To E-file A Return With An ITIN/SSN Mismatch

            The IRS e-file system has been changed, effective June 22, 2012, to allow returns being filed with an Individual Taxpayer Identification Number to show wages reported to a Social Security number. When tax returns are filed this way it creates an identification number (ITIN/SSN) mismatch.  In the past, returns with this mismatch could only be filed on paper. Due to programming changes the IRS’ e-file system can now accept these returns.

            The IRS states, “The taxpayer’s correct ITIN should be used as the identifying number at the top of Form 1040. When inputting W-2 information, the SSN should be entered exactly as shown on the Form W-2 issued by the employer. It is now possible to e-file a return with an ITIN/SSN mismatch”.

            The IRS made this programming change to help ensure that the correct tax information is being captured and to reduce the burden on taxpayers filing this type of return.