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ITIN - Previous tax returns

MIRNASLV1
Level 2

Hello - I have a client that recently got his SSN card and he will file his 2020 Tax return using his SSN. He wants to file previous taxes since 2014-2019 because he received payments with a 1099 Misc and he must report them, he never applied for an ITIN, those contractors only gave him the 1099 Misc with his full name, so he must file. Now my question is, does he need to apply for an ITIN just to file those years when he did not have a SSN? Or he can file those years usi

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VALG
Level 1

He cannot apply for an ITIN if he has a social security number.  I believe he can file with his new social

but he will not qualify for Earned Income Credit if he had children in those prior years.

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7 Replies 7
George4Tacks
Level 15

I would file all of those returns with the shiny new SSN. 

You do not need to input 1099s, unless they have withholding. Just add them up and report them as gross receipts on the Schedule C. 


ex-AllStar
MIRNASLV1
Level 2

Thank Youuu so much! I appreciate your great advise! 

VALG
Level 1

He cannot apply for an ITIN if he has a social security number.  I believe he can file with his new social

but he will not qualify for Earned Income Credit if he had children in those prior years.

View solution in original post

Just-Lisa-Now-
Level 15
Level 15

What Tax ID is on the 1099MISC forms?


♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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MIRNASLV1
Level 2

thank you for your response! There is no ITIN listed on the 1099-Misc but it has his full name and address, he is filing for immigration adjusted status and as a requirement he must file all taxes that show his name, during the previous years.

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sjrcpa
Level 15

That's not just an immigration requirement.


ex-AllStar
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MIRNASLV1
Level 2

Thank you for your response! It is not the only requirement but it is part of his unique immigration situation. 

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