The Internal Revenue Service said it is now possible to electronically file a tax return in which the Individual Taxpayer Identification Number and the Social Security Number don't match.
Tax returns filed with an ITIN 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. Thanks 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.