Preparing W-2's client only has employees ITIN

[equinecpa]

I've got an employer that had withheld social security and medicare from an employee all year. I went to prepare the employee's W-2 and noticed the # provided by the employee is an ITIN and not a SS #. The employee doesn't have a SS #.

What should the employer do with regard to filing the W2's for 2009. Should they just put the ITIN in and send it by mail? I can't efile the w-2 with an ITIN.

Obviously they didn't get a copy of the employee's SS# when they hired him..but that is water under the bridge.

[BOB W]

My payroll program, this year, is printing "Applied For" in the SS field when a TIN is used.
I called SSA about this issue and all they would/could say was to advise the employee to go to a SSA office> then hung up. I just filed the W-2 with all the other company W-2s. Not my problem any more.

There was a post a week or two ago about this issue.

[Uncle Sam]

Itin

For my own information - how can you tell a number is an ITIN vs Soc Sec?
What distinguishing characteristic is there?

[Y2KEA]

An ITIN begins with a "9".

[Uncle Sam]

Itin

Thanks very much.

[equinecpa]

I actually was able to submit the w-2 online at the SSA website-I didreceive an error about name mismatch but clicked on the option to proceed anyway.

I've told my client that the # is not valid for W-2 purposes and to get a SS# if they individual has one. If they don't- I don't know what she should do??

[gkaiseril]

An ITIN begins with a "9".

Per Attachement 9 of IRS Pub 1346, Electronic Return File Specifications and
Record Layouts for Individual Income Tax Returns::

"Valid Range for Individual Taxpayer Identification Number (ITIN):

"900-70-0000 through 999-88-9999

"The valid range for the ITIN "Area" is 900 through 999.

"The valid range for the ITIN "Group" is 70 through 88.

"The valid range for the ITIN "Serial" is 0000 through 9999.

"An ITIN is a nine-digit number assigned by the Internal Revenue Service to taxpayers who are not eligible to obtain an SSN. It is used for tax purposes only."

The balance is reserved for IRS use in resolving indentity theft or other issues.

[David1980]

I've told my client that the # is not valid for W-2 purposes and to get a SS# if they individual has one. If they don't- I don't know what she should do??

So you're not sure what to do if the employer is hiring someone not legally allowed to work in the US?

Seems like more of a lawyer question to me.

[BOB W]

Here is my question......... If a worker has an ITIN that was issued by the IRS (W-7) that means that the worker can file a tax return. Why is my, and other payroll programs, not allowing the ITIN to appear on W-2s. All it shows on the the W-2 is "Applied For" in the SS box.

[DonPriebe]

Here is my question......... If a worker has an ITIN that was issued by the IRS (W-7) that means that the worker can file a tax return. Why is my, and other payroll programs, not allowing the ITIN to appear on W-2s. All it shows on the the W-2 is "Applied For" in the SS box.

An ITIN allows an alien to file a tax return reporting his investment income, rentals, etc., but does not give him permission to work in this country. The instructions for the W-2 clearly state that an ITIN is not acceptable.