How to Correctly File Taxes After a Name Change

A legal name change, whether from marriage, divorce, or a court order, is an important consideration for filing annual income taxes. The federal government requires that the name on your tax return is consistent with your official records. The process requires a formal update with the correct government agency to ensure all systems are synchronized before you file.

Required Preparations Before Filing

The first step is to gather the necessary documentation. The Internal Revenue Service (IRS) validates every taxpayer’s name and Social Security Number (SSN) against the database maintained by the Social Security Administration (SSA). If the name and SSN on your tax form do not match, it will cause processing issues.

You will need an original or certified copy of a legal document that serves as proof of your name change. Acceptable documents include a marriage certificate, a divorce decree, or a court order approving a legal name change. Photocopies are not accepted by the SSA, so you must obtain an official version.

Next, you must gather documents that prove your identity and U.S. citizenship. For identity, a current U.S. driver’s license, a state-issued non-driver ID card, or a U.S. passport is required. For proof of citizenship, a U.S. birth certificate or passport is standard. These documents must be originals or certified copies.

The primary form to complete is Form SS-5, the “Application for a Social Security Card.” You should download the latest version from the SSA’s official website. Your new legal name should be entered in Box 1, while your former name should be entered in Box 3 to ensure the SSA can properly link your records.

The Official Name Change Process with the SSA

Once you have a completed Form SS-5 and your original supporting documents, you can submit your application to the Social Security Administration. There is no fee for this service, and you have two methods for submission: in-person or by mail.

For in-person submission, you must locate a nearby SSA office. An employee will review your completed Form SS-5 and original documents. A benefit of this method is that your documents are inspected and returned to you during the same visit.

Alternatively, you can mail your application and documents. This requires sending the completed Form SS-5 along with your original or certified documents to an SSA office. After the SSA processes the application, your documents will be mailed back to you.

After your application is approved, the SSA will update its records with your new name, a process that takes about two to four weeks. You will then receive a new Social Security card in the mail that displays your updated name but retains your original SSN.

How to File Your Tax Return

After receiving confirmation from the SSA that your name has been updated, you can file your federal income tax return. When you complete your Form 1040, you must use your new name exactly as it appears on your new Social Security card.

This name-matching requirement extends to anyone else listed on your tax return. If you are filing a joint return and your spouse has also changed their name, they must complete the same SSA notification process. A dependent with a legal name change must also have their information updated.

Filing your tax return before the SSA has officially updated its records will cause problems. If you file electronically, the IRS system will reject your return due to the name and SSN mismatch. If you file a paper return, it will be flagged for manual review, leading to substantial delays in processing and any potential refund.

Finally, remember to notify other relevant parties of your new name. You should inform the U.S. Postal Service (USPS) of your name change to ensure that any correspondence from the IRS, including a potential refund check, is delivered correctly. State tax authorities operate independently from the IRS and will also need to be notified of your name change according to their own distinct procedures.