🛂 Got Your SSN After Filing With an ITIN? Here’s Exactly How to Update IRS & Social Security Records (2025 Guide)
Many immigrants, international students, and skilled workers start their U.S. tax life using an ITIN.
But once you receive your Social Security Number (SSN), the IRS and the Social Security Administration (SSA) require specific steps to correctly merge your tax and wage history.
Missing this process can trigger refund delays, W-2 mismatches, rejected credits, or “Duplicate TIN” errors.
1️⃣ ITIN vs. SSN — Why Updating Matters
An ITIN (Individual Taxpayer Identification Number) is used solely for federal tax filing.
It cannot be used for employment, Social Security credits, or identity verification.
Once you qualify for and receive an SSN, the IRS expects all future filings to be done under the SSN.
If you don’t notify the IRS, the system may incorrectly treat your ITIN and SSN as two different individuals. This often results in:
- Refund delays or freezes
- Missing W-2 earnings in your IRS transcript
- Rejected Child Tax Credit/EITC claims
- “Duplicate TIN” rejection when e-filing
Additionally, because SSA manages your lifetime wage history, any mismatch between ITIN and SSN earnings can affect future Social Security and retirement benefits.
2️⃣ IRS Requirements After Receiving Your SSN
① Notify the IRS that you now have an SSN
The IRS does not automatically link your ITIN to your new SSN. A written request is required.
② File all future tax returns using only your SSN
Never enter your ITIN again; using both numbers can cause system conflicts.
③ Confirm past ITIN filings appear correctly under your SSN
Once the IRS updates your file, prior-year returns should migrate to your SSN record.
3️⃣ Documents to Mail to the IRS for ITIN→SSN Merge
Mail the following to the IRS ITIN Operation (Austin, TX):
- A short letter requesting ITIN–SSN merge (include name, address, DOB, ITIN, SSN)
- A photocopy of your SSN card
- Years you previously filed using the ITIN
- Your signature
Once processed, the IRS deactivates your ITIN and consolidates all tax records under your SSN.
4️⃣ SSA Steps: Updating Employers, Banks & Wage Records
① Verify your SSN card information
Ensure that your name, date of birth, and immigration information match your passport or USCIS documents. Errors must be corrected at SSA.
② Update your employer’s payroll system
If you were ever paid under an ITIN, the employer must issue a corrected W-2 (Form W-2c).
This ensures your Social Security wage history is accurate.
③ Update all financial, school, and insurance accounts
This includes banks, brokerage accounts, 401(k)/IRA providers, health insurance, universities, and the three credit bureaus.
④ Check for missing SSA earnings
SSA may not recognize wages reported under an ITIN.
You can request an official record using Form SSA-7004 or through your MySSA online account.
5️⃣ Examples: How ITIN→SSN Transition Works
Sofia filed her 2023 and 2024 federal returns using an ITIN.
In 2025, after receiving her H-1B approval, she was issued an SSN.
She mailed the IRS a merge request with her SSN copy.
Her employer updated payroll records and issued a W-2c to correct earlier wages.
As a result, both SSA and IRS correctly displayed her earnings, and her 2025 return—filed under her SSN—processed without delay.
6️⃣ EA Practical Tax Tips
1) Never use an ITIN again once an SSN is issued.
2) If e-filing is rejected, a paper return may be required until the IRS finishes the merge.
3) W-2 corrections are essential when wages were reported under different numbers.
4) Dependents who receive SSNs later must also undergo the merge process individually.
5) SSA wage gaps can affect future retirement benefits—always confirm your earnings record.
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This article is based on U.S. federal tax law. State tax rules may differ.