Level 11
Level 11

@Terry53029 wrote:

You can efile, from the IRS. this became effective in 2013

Filing with an ITIN --
• The IRS issues ITINs for federal tax purposes, and ITINs should be used for tax reporting only. 
• ITINs do not authorize a person to work in the U.S. or provide eligibility for Social Security benefits.
• Tax returns filed with an Individual Taxpayer Identification Number reporting wages paid are required to show the Social Security Number under which the wages were earned.  This creates an identification number (ITIN/SSN) mismatch.  In the past, returns with this mismatch could only be filed on paper.  Due to programming changes the IRS' e-file system can now accept these returns.  The taxpayer's correct ITIN should be used as the identifying number at the top of Form 1040.  When inputting W-2 information, the SSN should be entered exactly as shown on the Form W-2 issued by the employer.  It is now possible to e-file a return with an ITIN/SSN mismatch.  
• If a primary taxpayer, spouse, or both have ITINs, they are ineligible to receive the Earned Income Tax Credit (EITC), even if their dependents have valid SSNs.  If the taxpayer and spouse (if filing jointly) have valid SSNs, only dependents with valid SSNs – not ITINs – qualify to receive EITC.


@Terry53029 is 100% correct. I have many ITIN returns and that is exactly what you do to efile.