Individual Tax Payer Identification Number popularly called the ITIN number is the 9-digit number issued by IRS (Internal Revenue Service) for individuals who are not eligible to obtain a SSN (Social Security Number). If you've brought your dependents on H-4 visa they are not eligible to work under this visa category. However they need to be your joint applicant while filing your taxes with IRS. For this purpose we need ITIN. This number always starts with number 9.
Example Scenario : Your wife is on a dependent visa H-4 visa. She has obtained her ITIN number. Lets say you got married on January 2010. By June 2010 your wife joins Google Adsense Program with her new ITIN number. She has filed for a new H1-B visa on April 2010. She gets her approved H1-B notice (I-797). With the approved notice, I-94, passport you're applying for a SSN in the SSN office in your state. Your wife gets her SSN by October 2010.
Problems :
1) From June 2010 to October 2010 your wife has been using her ITIN number as the tax identification number in Google Adsense Program
2) She starts working with her new SSN from October 2010. She will have her paycheck processed with the new SSN number
3) You're filing taxes on 2011 with your wife as joint applicant. You and your wife can file your taxes separately...Not an issue...Here comes the problem :
3.1) Your wife should change ITIN to SSN in Google Adsense by October 2010
3.2) She can't hold both ITIN and SSN. What can she do?
Solution to this problem :
1) As soon as a person receives his/her SSN number they should immediately inform IRS (Internal Revenue Service) of their new status (SSN in this case)
2) IRS will combine the ITIN and SSN tax records and it will be brought under single SSN record
3) This will solve the problem while filing taxes
What is needed to make this ITIN to SSN amendment?
Send teh following documents to IRS :
1) A detailed letter providing information on new SSN, old ITIN
2) Details on First name, last name, mailing address
3) Copy of old ITIN, copy of new SSN, Copy of CP 565, Copy of ITIN Assignment notice (if available)
IRS will void the ITIN and all the records will be brought under new SSN.
Mail the above mentioned documents to the following address :
Internal Revenue Service,
Austin, Texas 73301-0057
Example Scenario : Your wife is on a dependent visa H-4 visa. She has obtained her ITIN number. Lets say you got married on January 2010. By June 2010 your wife joins Google Adsense Program with her new ITIN number. She has filed for a new H1-B visa on April 2010. She gets her approved H1-B notice (I-797). With the approved notice, I-94, passport you're applying for a SSN in the SSN office in your state. Your wife gets her SSN by October 2010.
Problems :
1) From June 2010 to October 2010 your wife has been using her ITIN number as the tax identification number in Google Adsense Program
2) She starts working with her new SSN from October 2010. She will have her paycheck processed with the new SSN number
3) You're filing taxes on 2011 with your wife as joint applicant. You and your wife can file your taxes separately...Not an issue...Here comes the problem :
3.1) Your wife should change ITIN to SSN in Google Adsense by October 2010
3.2) She can't hold both ITIN and SSN. What can she do?
Solution to this problem :
1) As soon as a person receives his/her SSN number they should immediately inform IRS (Internal Revenue Service) of their new status (SSN in this case)
2) IRS will combine the ITIN and SSN tax records and it will be brought under single SSN record
3) This will solve the problem while filing taxes
What is needed to make this ITIN to SSN amendment?
Send teh following documents to IRS :
1) A detailed letter providing information on new SSN, old ITIN
2) Details on First name, last name, mailing address
3) Copy of old ITIN, copy of new SSN, Copy of CP 565, Copy of ITIN Assignment notice (if available)
IRS will void the ITIN and all the records will be brought under new SSN.
Mail the above mentioned documents to the following address :
Internal Revenue Service,
Austin, Texas 73301-0057
