I filed my recent taxes as Head of Household because my wife had just moved to the U.S. and didn’t have an SSN yet. She’s since received her Social Security Number, and I want to amend my return to file jointly.
The person who helped me with my taxes says we still need to apply for an ITIN because the SSN was issued this year and can’t be used for last year’s taxes. That doesn’t sound right to me! Can anyone confirm if that’s true or explain what I should do?
Thank you!
Tax preparer says my wife still needs an ITIN even though she just got her SSN — is that true?
byu/Ash-415 intax
Posted by Ash-415
3 Comments
I’ll let the CPAs answer definitively —
But yes, I suspect you *would* need an ITIN… Most things taxes are not retroactive – and there’s no automated transition. The tax filing in any case is going to be predicated on “how things were” during the period, not “how things are” now.
So, if an SSN has now been issued but did not apply to prior year filings? You do probably need an ITIN.
> The person who helped me with my taxes says we still need to apply for an ITIN
As others have said, she is not eligible for an ITIN because she has an SSN.
> the SSN was issued this year and can’t be used for last year’s taxes.
This is not strictly true. However:
* Newly established SSNs may take time to update. If e-filing is rejecting, you can wait and try again later, or if that doesn’t work, paper file.
* If she did not have an SSN before the due date of the return, she cannot claim certain tax credits, namely the Child Tax Credit, Credit for Other Dependents, Earned Income Credit, or American Opportunity Tax Credit. This will also apply to any joint return the two of you file, and there is nothing you can do about it.
You should be fine to amend to MFJ with her new SSN. Some dependent-related credits require an SSN issued by the time of filing, but it doesn’t apply to your case.