Did Your Name Change in 2013?

Feb 12, 2014

According to the Centers for Disease Control and Prevention, there are nearly three million marriages, divorces, or adoptions in the United States each year. What do these three events have in common you may ask? They may each result in a name change for one of those involved. As we are officially in the full swing of tax season, many are hoping to prepare their taxes as soon as possible, especially if they are expecting a refund. However, if either of these three events noted above applied to you in 2013, then you may want to finish reading this post before you finish filing.

When tax returns are filed, the IRS matches the name on the return to the name the Social Security Administration (SSA) has on file, using the Social Security Number (SSN). For most, this verification step is no cause for concern. However, if the names do not match, the IRS will send a letter notifying the taxpayer of the mismatch. This will also result in a delay of the processing of the return, which is especially troublesome for those expecting refunds.

To avoid the IRS notification and resulting delay, the IRS advises taxpayers to contact the SSA and notify them of the name change before 2013 tax returns are filed. Form SS-5, Application for a Social Security Card, should be filed with the SSA to notify them of the change. This form can be found online at SSA.gov or by visiting your local SSA office. In the case of an adoption where a child may not yet have a SSN, the child’s temporary Adoption Taxpayer Identification Number (ATIN) should be used. Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, should be filed with the IRS to receive an ATIN.

As always, feel free to contact your William Vaughan Company tax adviser with any questions you may have.

By: Ruben Becerra, Staff Accountant

Categories: Uncategorized