Understanding the Difference Between ITIN and SSN
What Is an ITIN and When Is It Used?
An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the IRS to individuals who are required to file taxes but are not eligible for a Social Security Number (SSN). ITINs are typically assigned to nonresident aliens, foreign nationals, or dependents/spouses of U.S. citizens or residents who cannot obtain an SSN. Unlike an SSN, an ITIN does not grant work authorization or eligibility for federal benefits like Social Security or Medicare. It is used solely for tax reporting purposes, ensuring compliance with U.S. tax laws.
What Is an SSN and How Does It Differ from an ITIN?
A Social Security Number (SSN) is a nine-digit identifier issued by the Social Security Administration (SSA) to U.S. citizens, permanent residents, and certain temporary residents with work authorization. Unlike an ITIN, an SSN serves multiple purposes beyond tax filing, including employment verification, accessing government benefits, and building credit history. Key differences include:
- Eligibility: SSNs require work authorization or citizenship, while ITINs do not.
- Benefits: SSN holders may qualify for tax credits (e.g., EITC) and Social Security benefits.
- Validity: ITINs expire if not used on a tax return for three consecutive years.
Why Updating from ITIN to SSN Is Important
Switching from an ITIN to an SSN streamlines tax reporting, avoids duplicate records, and unlocks financial opportunities. For example, taxpayers with an SSN can claim the Earned Income Tax Credit (EITC), which is unavailable to ITIN holders. Additionally, updating your records ensures accurate Social Security earnings tracking, which impacts future benefit calculations. The IRS also recommends this update to prevent processing delays or mismatched tax filings.
When and Why You Need to Update Your ITIN to an SSN
Eligibility Criteria for Changing ITIN to SSN
You qualify to update your ITIN to an SSN if you’ve been issued an SSN by the SSA and previously used an ITIN for tax purposes. Common eligibility scenarios include:
- Obtaining lawful permanent residency (green card holder).
- Receiving work authorization through a visa (e.g., H-1B, L-1).
- Becoming a U.S. citizen or dependent eligible for an SSN.
Tax Benefits of Switching from ITIN to SSN
Upgrading to an SSN can lead to significant tax advantages, such as:
- EITC Access: Claim the Earned Income Tax Credit, worth up to $7,430 (2023 figures).
- Child Tax Credit: Higher refundable amounts for qualifying children.
- Simplified Filing: Avoid IRS notices about mismatched ITIN/SSN records.
Common Scenarios Requiring an ITIN to SSN Update
Typical situations necessitating this change include:
- A child previously claimed as a dependent with an ITIN receives an SSN.
- An immigrant transitions from a non-work visa to a green card or work permit.
- A taxpayer mistakenly files with an ITIN despite SSN eligibility.
IRS Requirements for Changing ITIN to SSN
Documents Needed to Update ITIN to SSN
The IRS requires the following to process your request:
- A copy of your Social Security card (showing your SSN).
- A copy of your ITIN assignment letter or prior tax return with the ITIN.
- Government-issued photo ID (e.g., passport, driver’s license).
- Proof of address (e.g., utility bill) if your mailing address has changed.
How to Format Your ITIN to SSN Update Letter
Your letter should include:
- Your full name, ITIN, and new SSN.
- A clear request to associate your tax records with the SSN.
- Current contact information and signature.
Where to Send Your ITIN to SSN Change Request
Mail your letter and documents to:
Internal Revenue Service
ITIN Operations
P.O. Box 149342
Austin, TX 78714-9342
Alternatively, fax to the IRS at 855-582-8482 (include a cover sheet).
Step-by-Step Guide to Writing a Letter to the IRS
Key Components of an ITIN to SSN Update Letter
Ensure your letter contains these critical elements:
- Subject Line: “Request to Update Taxpayer Identification from ITIN to SSN.”
- Body: Concise explanation of your request with ITIN and SSN details.
- Attachments: List of enclosed documents for verification.
How to Address the IRS in Your Letter
Use a formal salutation like “Dear IRS Representative” or “To Whom It May Concern.” Avoid addressing specific individuals unless you have a designated IRS contact.
Including Supporting Documents with Your Request
Attach copies (not originals) of your SSN card, ITIN letter, and ID. Certified translations are required for non-English documents. Include a return address in case the IRS needs to contact you.
Example of Sample Letter to IRS to Change ITIN to SSN
Internal Revenue Service
ITIN Operations
P.O. Box 149342
Austin, TX 78714-9342
Subject: Request to Update Taxpayer Identification from ITIN to SSN
Dear IRS Representative,
I am writing to request an update to my taxpayer identification records. I previously used an Individual Taxpayer Identification Number (ITIN) for tax filing purposes, but I have now been issued a Social Security Number (SSN). I would like to associate my existing tax records with my new SSN to ensure accurate reporting and compliance.
Below are my details for your reference:
Full Name: [Your Full Name]
Current ITIN: [Your ITIN]
New SSN: [Your SSN]
Date of Birth: [Your DOB in MM/DD/YYYY format]
Mailing Address: [Your Current Address]
Phone Number: [Your Contact Number]
I have attached copies of the following documents for verification:
1. A copy of my Social Security card (showing my SSN).
2. A copy of my ITIN assignment letter (if available).
3. A copy of my government-issued photo ID (e.g., driver’s license or passport).
Please process this request at your earliest convenience and confirm the update in your records. If additional information or documentation is required, please contact me at the phone number or address provided above.
Thank you for your assistance. I appreciate your prompt attention to this matter.
Sincerely,
[Your Full Name]
[Your Signature, if sending by mail]
[Date in MM/DD/YYYY format]
Submitting Your ITIN to SSN Change Request
Mailing vs. Faxing: Which Method Is Best?
Mailing is the most reliable method, as it provides a paper trail. Use certified mail with return receipt to confirm delivery. Faxing is faster but may lack confirmation unless you receive an IRS acknowledgment.
Tracking Your Request with the IRS
The IRS does not provide an online tracking system for ITIN/SSN updates. Allow 4-6 weeks for processing, then call the IRS at 800-829-1040 to verify receipt.
What to Do If You Don’t Receive a Response
If you haven’t heard back after 8 weeks:
- Resend your letter and documents.
- Contact the IRS ITIN hotline at 800-908-9982.
- Consult a tax professional for escalated assistance.
Processing Times and What to Expect
How Long Does the IRS Take to Process the Change?
Typical processing takes 4-6 weeks. Delays may occur during tax season (January–April) or if documents are incomplete.
How to Confirm Your ITIN Has Been Updated to SSN
Check your next tax return transcript via IRS.gov or call the IRS. Your SSN should replace the ITIN in all future filings.
Potential Delays and How to Avoid Them
Common issues include:
- Missing Signatures: Always sign your letter.
- Illegible Copies: Ensure documents are clear and complete.
- Outdated ITIN: Renew an expired ITIN before updating.
Amending Past Tax Returns After ITIN to SSN Change
When Are Amended Returns Necessary?
File Form 1040-X if you missed tax credits (e.g., EITC) in prior years due to using an ITIN. Amendments must generally be filed within 3 years of the original return.
How to File Form 1040-X for Prior-Year Returns
Attach a copy of your SSN card and write “ITIN to SSN Update” at the top. Mail to the IRS address for amended returns.
Claiming Missed Tax Credits After the Update
Amended returns allow you to claim:
- EITC for up to 3 prior years.
- Additional Child Tax Credit refunds.
- Education credits (e.g., American Opportunity Credit).
Frequently Asked Questions About ITIN to SSN Updates
Can I Use My SSN Immediately After Updating?
Yes. Once the IRS processes your request, use your SSN for all tax and employment purposes. Destroy any copies of your ITIN to prevent misuse.
Do I Need to Notify Other Agencies About the Change?
Yes. Update your SSN with:
- Employers (for W-2 reporting).
- Banks (for interest/dividend reporting).
- State tax agencies.
What Happens to My ITIN After Getting an SSN?
The IRS will deactivate your ITIN. You cannot use it for future tax filings, but it remains linked to your prior tax history.
Common Mistakes to Avoid When Updating ITIN to SSN
Incorrect or Missing Information in the Letter
Double-check your ITIN, SSN, and contact details. Errors can lead to rejection or delays.
Failing to Include Required Supporting Documents
Omitting your SSN card or ID copy will result in a denial. Use a checklist before submitting.
Sending the Request to the Wrong IRS Address
Only send to the Austin, TX, address for ITIN updates. Other IRS centers may misroute your request.
Additional Resources and IRS Contact Information
Official IRS Guidelines for ITIN to SSN Updates
Refer to IRS Publication 1915 (Rev. 2022) or visit IRS.gov/ITIN.
Where to Find Help for Complex Cases
Contact a Low-Income Taxpayer Clinic (LITC) or enrolled agent for free or low-cost assistance.
IRS Phone Numbers and Mailing Addresses for Updates
ITIN Hotline: 800-908-9982
General IRS Helpline: 800-829-1040
Mailing Address: ITIN Operations, P.O. Box 149342, Austin, TX 78714-9342
