Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Verifying Taxpayer Identity

Taxpayers with a Valid SSN

If the taxpayer's Form W-2 does not have the correct SSN, prepare the tax return with the information provided. The taxpayer will need to request a corrected Form W-2 from the employer before submitting the tax return.

Taxpayers with a valid ITIN

Taxpayers who file tax returns using ITINs often have Forms W-2 showing erroneous SSNs. If such an ITIN/SSN mismatch occurs:

  • Do not change any information on the Form W-2
  • It is OK to e-file a return with an ITIN/SSN mismatch
  • The return should reflect the ITIN for the taxpayer, not the SSN on Form W-2
  • When inputting the Form W-2(s), the mismatched SSN should be entered exactly as shown on the Form W-2 issued by the employer
  • The taxpayer is not eligible for the Earned Income Credit (EIC)