How do I resolve errors related to Social Security numbers?

Here’s what HIVE AI had to say about “How do I resolve errors related to Social Security numbers?”:

Resolving Social Security number (SSN) errors on tax matters

Identify the type of SSN error

• Name/SSN mismatch on a filed or e-filed return (taxpayer, spouse, or dependent)
• Missing SSN for someone on the return
• Incorrect SSN on a Form W-2 or other information return
• SSN rejects for credits (EITC/CTC/AOTC) or e-file rejects/math error notices
• Potential identity theft use of your SSN 1

Fix your SSA record first (names and SSNs must match SSA)

• Make sure the name and SSN on the return match the Social Security card exactly. If your name changed (for example, marriage/divorce), update the Social Security Administration (SSA) first, then file or correct your return. 2
• If an SSN is missing or you never had one, apply with SSA using Form SS-5 and required documents. 3
• If SSA/IRS asked you to provide proof in an SSN correction case, SSA no longer uses Form SSA‑7028; obtain an SSA SSN printout and send it per the IRS notice’s instructions. 4

Correct employer wage statements when the SSN is wrong

• Ask your employer for a Form W‑2c (Corrected Wage and Tax Statement) if your W‑2 shows an incorrect SSN or name. Complete the W‑2c boxes for the corrected SSN/name and the previously reported SSN/name as instructed. 5
• A return with a W‑2 listing the wrong SSN is not “processable,” and the IRS can hold the refund until corrected. The IRS can require a W‑2c or, if unavailable, Form 4852 (Substitute for Form W‑2) that shows the correct number. 6
• Employers must record the employee’s name/SSN exactly as on the Social Security card; if an employee lacks an SSN, they must apply via SSA (Form SS‑5). 7

Responding to IRS rejects or math error notices

E-file rejects or math error notice for SSN mismatch

• Verify the SSN(s) and spelling against Social Security cards. If the SSN on your original return was wrong, file a corrected return or respond to the notice with the correct SSN. 8
• If the SSN is correct, contact SSA to fix the name/SSN mismatch, then submit a new return or respond to the notice after SSA updates its records. 8
• The IRS treats many missing/incorrect SSNs as “math error” issues and can adjust or hold credits/refunds until corrected; ensuring accurate SSNs avoids delays. 1

Credits that have strict SSN rules

• Earned Income Tax Credit (EITC): For key EITC provisions, “taxpayer identification number” means an SSN issued by SSA on or before the return due date; missing/invalid SSNs trigger disallowance. 9
• The IRS can reject or math‑error adjust EITC, Child Tax Credit, and Dependent Care Credit when an SSN is missing/invalid for any person required on the return; correct SSNs and resubmit/respond. 8

Filing or refiling after corrections

• Wait for SSA updates to propagate (often a few days) before re‑e‑filing.
• If your return was held for a W‑2 SSN error, provide a W‑2c (or Form 4852 if you cannot obtain a W‑2c) so your return becomes processible and your refund can be released. 6
• Double‑check names/SSNs for everyone on the return against Social Security cards during quality review to avoid repeat rejects. 10

If your SSN was lost, stolen, or misused

• Visit IRS Identity Theft Central for steps to take, including filing Form 14039 if appropriate, and consider obtaining an Identity Protection PIN (IP PIN) to prevent e‑filing with your SSN by others. 11

For payers and businesses dealing with SSN/TIN errors

• A missing/incorrect TIN on information returns is never an “inconsequential” error; you may be penalized unless corrected. Validate name/TIN combinations and correct records. 12
• Use Form W‑9 to solicit the correct name/TIN from payees; check for simple errors (for example, digit transpositions) and correct before future filings. 13
• Employers should ensure employees include their SSN on withholding certificates and follow withholding rules when certificates are invalid. 14

Practical tips to avoid SSN-related delays

• Match every name and SSN on the return to the Social Security card before filing. 1
• Update SSA immediately for any legal name change, then file or correct your return; mismatches can delay refunds. 2
• If a wage statement’s SSN is wrong, push for a W‑2c; it’s often the fastest path to make your return processible and release any refund. 5

Sources

1 – Notice 2007-35 📄 Summarize
2 – IRS.gov FAQ 📄 Summarize
3 – IRS.gov – 1040 (2024) 📄 Summarize
4 – Announcement 2010-41 📄 Summarize
5 – IRS – Instruction W-2 and W-3 General Instructions for Forms W-2 and W-3 (Including Forms W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c, and W-3c) 📄 Summarize
6 – IRS Determination 200233003 📄 Summarize
7 – IRS – Publication 583 Starting a Business and Keeping Records 📄 Summarize
8 – IRS.gov – Handling processing errors 📄 Summarize
9 – IRC § 32(m) 📄 Summarize
10 – IRS – Publication 5838 VITA/TCE Intake/Interview and Quality Review Handbook Stakeholder Partnerships, Education, & Communication (SPEC) 📄 Summarize
11 – IRS – Instruction 1040-NR Instructions for Form 1040-NR, U.S. Nonresident Alien Income Tax Return 📄 Summarize
12 – Treasury Regulation 301.6721-1 📄 Summarize
13 – Announcement 2098-73 📄 Summarize
14 – Treasury Regulation 31.3402(f)(2)-1 📄 Summarize

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