이전에 ITIN를 사용하다가 SSN을 새로 받은 경우
IRS에 편지를 보내서 이를 알리라고 합니다.
* https://www.irs.gov/individuals/additional-itin-information
What do I do when I am assigned a social security number (SSN)?
Once you receive a SSN, you must use that number for tax purposes and discontinue using your ITIN. It is improper to use both the ITIN and the SSN assigned to the same person to file tax returns. It is your responsibility to notify the IRS so we can combine all of your tax records under one identification number. If you do not notify the IRS when you are assigned a SSN, you may not receive credit for all wages paid and taxes withheld which could reduce the amount of any refund due. You can visit a local IRS office or write a letter explaining that you have now been assigned a SSN and want your tax records combined. Include your complete name, mailing address, and ITIN along with a copy of your social security card and a copy of the CP 565, Notice of ITIN Assignment, if available. The IRS will void the ITIN and associate all prior tax information filed under the ITIN with the SSN. Send your letter to:
Internal Revenue Service
Austin, TX 73301-0057
어떤 글에는 이 주소가 나오는데, 확인 필요.
Internal Revenue Service
ITIN Operation
P.O. Box 149342
Austin, TX 78714-9342
– https://www.irs.gov/pub/irs-pdf/p1915.pdf Publication 1915, ITIN, Page 15.
What steps do I have to take when I have an ITIN and become eligible for a Social Security Number?
Make proper application for a SSN and upon receipt advise the IRS ITIN Unit in writing of your new SSN. The new SSN will become the primary number and must be used for all future filing purposes. The IRS will void the ITIN. All prior tax information under the ITIN will be associated with the new SSN.
* https://www.irs.gov/e-file-providers/self-select-pin-method-for-forms-1040-and-4868-modernized-e-file-mef
If my client had an ITIN (IRS Individual Taxpayer Identification Number) when they filed their prior year tax return, but now has a SSN for the current filing season, what prior year AGI amount do they use?
If your client had an ITIN when they filed their prior year tax return, but now has a SSN to file their current year tax return, they should use Zero (0) as the prior year AGI amount.
