| Newlyweds and the recently
divorced should make sure that names
on their tax returns match those
registered with the Social Security
Administration (SSA). A mismatch between a
name on the tax return and a Social
Security number (SSN) could unexpectedly
increase a tax bill or reduce the size of
any refund.
For newlyweds, the tax scenario can
begin when the bride says "I do"
and takes her husband's surname, but
doesn't tell the SSA about the name
change. If the couple files a joint tax
return with her new name, the IRS
computers will not be able to match the
new name with the SSN.
Similarly, after a divorce, a woman who
had taken her husband’s name and had
made that change known to the SSA should
contact the SSA if she reassumes a
previous name.
It's easy to inform the SSA of a name
change by filing Form SS-5 at a local SSA
office. It usually takes two weeks to have
the change verified. The form is available
on the agency's Web site, www.ssa.gov,
by calling toll free 1-800-772-1213 and at
local offices. The SSA Web site provides
the addresses of local offices.
Generally, taxpayers must provide SSNs
for each dependent claimed on the tax
return. For adopted children without SSNs,
the parents can apply for an adoption
taxpayer identification number, or ATIN,
by filing Form W-7A with the IRS. The ATIN
is used in place of the SSN on the tax
return. The form is available on this Web
site under "Forms and
Publications" or by calling the IRS
toll free 1-800-TAX-FORM (1-800-829-3676).
Related Items:
-
Form
SS-5, Application for a Social
Security Card
-
|
