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 (and other taxpayers who do not have valid SSNs) often attach Forms W-2 showing erroneous SSNs. If such an ITIN/SSN mismatch occurs: