1040X

[ILLMAS]

A new client of mine came to amend a couple of years of tax return, because they never reported her husband W-2 wages. It turns out the husband has an ITIN, but uses a SS# for work. An immigration attorney suggested the returns be corrected to reflect the wages. I am not going to mention any names, but one of the big seasonal tax business advice them not to report the W-2, so I am trying to give an explanation as to why the return is being amended. I was thinking something along the line: The tax return is being amended to reflect addition income previously not reported, under SS# XXXXX..... for husband that uses ITIN# XXXXX..... I just want keep it short and to the point, and wondering if they will give him credit for Social Security if they tie the SS# to the ITIN?

Thanks

MAS

[Maribeth]

A new client of mine came to amend a couple of years of tax return, because they never reported her husband W-2 wages. It turns out the husband has an ITIN, but uses a SS# for work. An immigration attorney suggested the returns be corrected to reflect the wages. I am not going to mention any names, but one of the big seasonal tax business advice them not to report the W-2, so I am trying to give an explanation as to why the return is being amended. I was thinking something along the line: The tax return is being amended to reflect addition income previously not reported, under SS# XXXXX..... for husband that uses ITIN# XXXXX..... I just want keep it short and to the point, and wondering if they will give him credit for Social Security if they tie the SS# to the ITIN?

Thanks

MAS

The IRS will not give the client credit for his social security, but SSA will give him credit for the wages reported under his social security number and reported to SSA by the employer. Your explanation appears fine -- the income was not reported, should have been reported and you are now filing the 1040X in order to correct this omission.

Maribeth