Moving from an ITIN to an SSN: what to tell the IRS

Many ITIN holders later become eligible for a Social Security number, through a work visa, residence or citizenship. The ITIN does not simply disappear: the IRS needs to know the two numbers belong to the same person. This guide covers the steps.

By Muhammad Bilal, Chartered Accountant. Reviewed by Hamza Fida, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

Once you receive a Social Security number, stop using your ITIN and use the SSN on all future returns and forms. Then ask the IRS to combine your records, by writing to its ITIN office or visiting a Taxpayer Assistance Center, so that past returns filed under the ITIN are linked to your SSN. Update employers, banks and payers with a new Form W-9.

At a glance

After getting an SSN
Stop using the ITIN
Tell the IRS
Write to the ITIN office or visit an IRS office
Include
Name, ITIN, SSN, copy of the Social Security card
Past returns
Linked to the SSN once records are combined
Update
Employers, banks and payers
Past wages under the ITIN
Raise with the Social Security Administration
Moving from an ITIN to an SSN: what to tell the IRSSteps: 1. Stop using the ITIN; 2. Write to the IRS; 3. Include the details; 4. Or visit an IRS office; 5. Update everyone else.THE PROCESS AT A GLANCEMoving from an ITIN to an SSN: what to tell theIRS1Stop using theITINUse the SSN on everyreturn and form fromnow on2Write to the IRSTo the ITIN officeaddress on the IRS'sITIN pages, asking tocombine your records3Include thedetailsYour full name,address, ITIN and SSN,and a copy of yourSocial Security card4Or visit an IRSofficeA Taxpayer AssistanceCenter can update therecords in person5Update everyoneelseGive employers, banksand payers a new FormW-9 with the SSNChecked against official sourcesTax BakersMoving from an ITIN to an SSN: what to tell the IRSSteps: 1. Stop using the ITIN; 2. Write to the IRS; 3. Include the details; 4. Or visit an IRS office; 5. Update everyone else.THE PROCESS AT A GLANCEMoving from an ITIN to an SSN:what to tell the IRS1Stop using the ITINUse the SSN on every return and form fromnow on2Write to the IRSTo the ITIN office address on the IRS's ITINpages, asking to combine your records3Include the detailsYour full name, address, ITIN and SSN, and acopy of your Social Security card4Or visit an IRS officeA Taxpayer Assistance Center can update therecords in person5Update everyone elseGive employers, banks and payers a new FormW-9 with the SSNChecked against official sourcesTax Bakers
The process at a glance: 1. Stop using the ITIN; 2. Write to the IRS; 3. Include the details; 4. Or visit an IRS office; 5. Update everyone else.

Why tell the IRS?

Each number has its own record. Until they are combined, payments, credits and past returns under the ITIN may not be linked to the SSN, which can affect refunds, notices and transcripts. Once you have an SSN, the IRS expects you to use only that number.

What are the steps?

  1. Stop using the ITIN

    Use the SSN on every return and form from now on.

  2. Write to the IRS

    To the ITIN office address on the IRS's ITIN pages, asking to combine your records.

  3. Include the details

    Your full name, address, ITIN and SSN, and a copy of your Social Security card.

  4. Or visit an IRS office

    A Taxpayer Assistance Center can update the records in person.

  5. Update everyone else

    Give employers, banks and payers a new Form W-9 with the SSN.

What about wages reported under the ITIN?

If wages were ever reported to you using an ITIN or another number, Social Security earnings credit for them is a matter for the Social Security Administration, not the IRS. Contact the SSA to review your earnings record.

What if your spouse or dependent gets an SSN?

The same process applies to them. Use their SSN on your next return, and ask the IRS to combine their records too. See ITIN for a spouse or dependent.

What about your business records?

If you used your ITIN as the responsible party for an EIN, the EIN does not change, but the IRS should have your current number. Report a change of responsible party details on Form 8822-B where needed. See changing the responsible party and what an ITIN can be used for.

Just got your SSN?

We contact the IRS to merge your records, and check your past returns and wage history are linked correctly.

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Questions people ask

What do I do with my ITIN after I get an SSN?

Stop using it, use the SSN on all future returns, and ask the IRS to combine your records.

How do I combine my ITIN and SSN records?

Write to the IRS ITIN office with your name, ITIN, SSN and a copy of your Social Security card, or visit a Taxpayer Assistance Center.

Will my past returns filed with an ITIN still count?

Yes. Once the records are combined, they are linked to your SSN.

Do I need to tell my bank about my new SSN?

Yes. Give banks, employers and payers a new Form W-9.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: Individual taxpayer identification number
  2. IRS: Instructions for Form W-7
  3. Social Security Administration: Review your earnings record

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

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This guide is general information. It is not tax or legal advice for your situation.