How to Change Your ITIN to an SSN With the IRS

To change your ITIN to an SSN with the IRS, send a signed letter to the agency stating that you now have a Social Security number and want your tax records combined. The IRS does not accept this notification online. Once it receives your letter, the agency voids the ITIN and moves your prior tax history — wages, withholdings, credits, and payments — onto your new SSN.1Internal Revenue Service. Additional ITIN Information Skipping this step can cost you credit for taxes already paid and shrink any refund you’re owed.

What to Put in Your Letter

The notification is short. It needs to identify you clearly enough that the IRS can match your old ITIN file to your new SSN. Include:2Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)

  • Your legal name, exactly as it appears on your Social Security card.
  • Your current mailing address.
  • Your ITIN.
  • A legible photocopy of your Social Security card.
  • A copy of the CP 565 notice you received when the ITIN was assigned, if you still have it. It’s optional but helps the IRS find your file faster.

Adding a daytime phone number lets the IRS reach you if something needs clarifying. Check that the name on your Social Security card matches the name on your ITIN records before you send anything. If it doesn’t, fix the discrepancy with the Social Security Administration first.

Where to Send It

Mail the letter and documents to:

Internal Revenue Service
Austin, TX 73301-00572Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)

Because the envelope contains sensitive personal information and a copy of your Social Security card, certified mail with return receipt is worth the added postage. It gives you proof of delivery and a date. Keep a copy of the letter, everything you enclosed, and the tracking number.

If you’d rather handle it in person, you can bring the same documents to an IRS Taxpayer Assistance Center. Offices operate by appointment only; call 844-545-5640 to schedule.3Internal Revenue Service. IRS Taxpayer Assistance Centers Providing In-Person ITIN Document Review Bring your original Social Security card, your CP 565 notice if you have it, and a government-issued photo ID. Over-the-phone interpretation is available at every office.1Internal Revenue Service. Additional ITIN Information

What Happens Next

Once the IRS receives your notification, it voids the ITIN and associates the tax information filed under that number with your SSN. Wages, withholdings, credits, and payments all move to the SSN profile. When the merge is finished, the IRS mails a confirmation letter to the address on file.1Internal Revenue Service. Additional ITIN Information

The IRS does not publish a specific processing time for the consolidation. For reference, ITIN applications themselves generally take about seven weeks, or nine to eleven weeks during tax season (January 15 through April 30) and for applicants filing from overseas.2Internal Revenue Service. Individual Taxpayer Identification Number (ITIN) The record merge may run on a similar timeline, but there’s no official estimate. If several months pass with no confirmation letter, follow up by checking your online account or calling the IRS.

After the confirmation arrives, your ITIN is no longer valid. Don’t use it on any future return, W-4, or other tax document. Use your SSN for everything going forward.2Internal Revenue Service. Individual Taxpayer Identification Number (ITIN)

Checking Progress Through Your IRS Online Account

You can’t submit the notification online, but your IRS online account is useful for confirming the merge went through. Access requires identity verification through ID.me, which involves a photo of a government-issued ID and a selfie.4Internal Revenue Service. New Identity Verification Process to Access Certain IRS Online Tools and Services Once you’re in, the profile and tax records sections show which identification number the IRS has on file. If the system still lists your ITIN, the merge isn’t complete. Your tax transcripts are the quickest way to see whether past payments and withholdings carried over.5Internal Revenue Service. Online Account for Individuals

Update Your Employer and Financial Institutions

The IRS merge cleans up past records. It doesn’t tell your employer or bank about your new number. You need to do that yourself, or future income will keep getting reported under the old ITIN.

  • Give your employer a new Form W-4 with your SSN so future withholding is reported correctly.
  • If your employer entered your ITIN in the Social Security number field on your Form I-9, that needs correcting with your SSN. You may need to show updated employment authorization documents so your employer can complete the correction.6E-Verify. My Employee Entered a Set of Numbers in the Social Security Number Field on Form I-9
  • Give your updated SSN to banks, brokerages, and anyone who issues you a 1099. Income reported under the old ITIN after the merge creates mismatches in IRS records.

During the first tax season after the change, look at every W-2 and 1099 you receive. If any still shows the ITIN, ask the issuer for a corrected form before you file.

Amending Past Returns to Claim Credits You Couldn’t Before

Having an SSN opens up credits that were closed to you as an ITIN filer. Two are worth checking against your prior returns.

Earned Income Tax Credit

The EITC requires that you, your spouse if filing jointly, and any qualifying child all have valid Social Security numbers issued on or before the due date of the return.7Internal Revenue Service. Who Qualifies for the Earned Income Tax Credit (EITC) An ITIN does not count.8Office of the Law Revision Counsel. 26 US Code 32 – Earned Income

Child Tax Credit

The Child Tax Credit requires the qualifying child to have a valid SSN. A child with only an ITIN doesn’t qualify.9Internal Revenue Service. Child Tax Credit If your children have since received SSNs, past returns may be worth amending.

How Far Back You Can Go

File Form 1040-X within three years of the date you filed the original return, or within two years of the date you paid the tax, whichever is later.10Internal Revenue Service. Topic No. 308, Amended Returns A 2023 return filed in April 2024, for instance, is generally amendable through April 2027. Refunds from the EITC alone can run into thousands of dollars per year, so pulling old returns is usually worth the time.

Fixing Your Social Security Earnings Record

One thing the IRS merge does not touch: your Social Security earnings history. That record is kept by the Social Security Administration, and wages you earned under an ITIN may not appear on it under your new SSN. Missing earnings can reduce your future retirement or disability benefits.

Gather proof of the earnings — W-2s, tax returns, pay stubs, or other wage records — then contact the SSA online, by phone at 1-800-772-1213, by mail, or at an in-person appointment.11Social Security Administration. How to Correct Your Social Security Earnings Record The SSA will work through the correction with you. If you don’t have documentation, write down what you can remember: employer names, dates worked, approximate pay. Provide that instead.

Records to Keep

Hold onto your IRS confirmation letter, a copy of the notification letter you sent, your certified mail receipt, and the CP 565 notice. The IRS generally requires taxpayers to keep records for three years, longer in specific situations.12Internal Revenue Service. How Long Should I Keep Records For the ITIN-to-SSN paperwork, keeping it at least seven years is sensible. It’s your proof the merge happened if any discrepancy shows up later.