DACA – Work Authorization Numbers
Question: I applied and obtained the work authorization number issued by USCIS under the “deferred action for childhood arrivals process” in 2012. I got the number 2013, but had already been working under a false SSN received as a child. Now I have W-2’s issued in both the false SSN and the new work authorization SSN.
How do I report this on the tax return, since there will be 2 different SSN numbers on the W-2s.?
Answer: Use your legal SSN on the tax return, and then enter each W-2 exactly as it appears.
The IRS permits a mis-match when the SSN on the W-2 doesn’t match the ITIN on the tax return. However, the exception is specific to taxpayer’s with ITIN.
The year in which someone using a stolen SSN obtains their own SSN and they have a mismatch SSN/SSN instead of ITIN/SSN the return would need to be paper filed. Attach a letter to your tax return, explaining to the IRS about the SSN mis-match.
***Disclaimer: I am a tax accountant and a CPA licensed in Massachusetts , but I am not your accountant or advocate (Unless you have signed up to my services). This communication is not intended as tax advice, and no tax accountant -client relationship results**