Instructions For Form 1040 - U.s. Individual Income Tax Return - 2016 Page 13

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Form 1040
Section references are to the Internal Revenue Code.
of 2017 and must be renewed if you
Name and Address
Social Security
need to file a federal tax return in 2018.
You don't need to renew your ITIN if
Number (SSN)
you don't need to file a federal tax re-
Print or type the information in the
turn. You can find more information at
spaces provided. If you are married fil-
IRS.gov/ITIN.
An incorrect or missing SSN can in-
ing a separate return, enter your spouse's
crease your tax, reduce your refund, or
name on line 3 instead of below your
An ITIN is for tax use only. It doesn't
delay your refund. To apply for an SSN,
name.
entitle you to social security benefits or
fill in Form SS-5 and return it, along
change your employment or immigra-
If you filed a joint return for
with the appropriate evidence docu-
tion status under U.S. law.
2016 and you are filing a joint
TIP
ments, to the Social Security Adminis-
return for 2017 with the same
tration (SSA). You can get Form SS-5
For more information on ITINs, in-
spouse, be sure to enter your names and
online at SSA.gov, from your local SSA
cluding application, expiration, and re-
SSNs in the same order as on your 2016
office, or by calling the SSA at
newal, see Form W-7 and its instruc-
return.
1-800-772-1213. It usually takes about 2
tions.
weeks to get an SSN once the SSA has
Name Change
all the evidence and information it
If you receive an SSN after previous-
needs.
ly using an ITIN, stop using your ITIN.
If you changed your name because of
Use your SSN instead. Visit a local IRS
marriage, divorce, etc., be sure to report
Check that both the name and SSN
office or write a letter to the IRS ex-
the change to the Social Security Ad-
on your Forms 1040, W-2, and 1099
plaining that you now have an SSN and
ministration (SSA) before filing your re-
agree with your social security card. If
want all your tax records combined un-
turn. This prevents delays in processing
they don’t, certain deductions and cred-
der your SSN. Details about what to in-
your return and issuing refunds. It also
its on your Form 1040 may be reduced
clude with the letter and where to mail it
safeguards your future social security
or disallowed and you may not receive
are at IRS.gov/ITIN.
benefits.
credit for your social security earnings.
Nonresident Alien Spouse
Address Change
If your Form W-2 shows an incorrect
SSN or name, notify your employer or
If your spouse is a nonresident alien, he
If you plan to move after filing your re-
the form-issuing agent as soon as possi-
or she must have either an SSN or an
turn, use Form 8822 to notify the IRS of
ble to make sure your earnings are credi-
ITIN if:
your new address.
ted to your social security record. If the
You file a joint return,
P.O. Box
name or SSN on your social security
You file a separate return and
card is incorrect, call the SSA.
claim an exemption for your spouse, or
Enter your box number only if your post
IRS Individual Taxpayer
Your spouse is filing a separate re-
office doesn't deliver mail to your home.
Identification Numbers
turn.
Foreign Address
(ITINs) for Aliens
If you have a foreign address, enter the
Presidential Election
If you are a nonresident or resident alien
city name on the appropriate line. Don’t
and you don’t have and aren’t eligible to
enter any other information on that line,
Campaign Fund
get an SSN, you must apply for an ITIN.
but also complete the spaces below that
It takes about 7 weeks to get an ITIN.
line. Don’t abbreviate the country name.
This fund helps pay for Presidential
Follow the country's practice for enter-
If you already have an ITIN, enter it
election campaigns. The fund reduces
ing the postal code and the name of the
wherever your SSN is requested on your
candidates' dependence on large contri-
province, county, or state.
tax return.
butions from individuals and groups and
Death of a Taxpayer
Some ITINs must be renewed. If you
places candidates on an equal financial
haven't used your ITIN on a federal tax
footing in the general election. The fund
See Death of a Taxpayer under General
return at least once for tax years 2014,
also helps pay for pediatric medical re-
Information, later.
2015, or 2016, or if your ITIN has the
search. If you want $3 to go to this fund,
middle digits 70, 71, 72, or 80
check the box. If you are filing a joint
(9NN-70-NNNN), it expired at the end
return, your spouse also can have $3 go
-13-
Need more information or forms? Visit IRS.gov.

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