How to Handle an ITIN Name Change Step by Step

Updating your Individual Taxpayer Identification Number (ITIN) after a name change ensures tax records remain accurate. Failing to update it can cause delays in processing tax returns and complications with financial institutions.

The process involves submitting the correct forms and identification to the IRS. Accuracy is essential to avoid unnecessary delays.

Reasons for a Change

Marriage is a common reason for updating an ITIN. A name change after taking a spouse’s surname or hyphenating a last name must be reflected in tax records to prevent mismatches. Similarly, after a divorce, individuals reverting to a maiden name or adopting a different surname need to update their ITIN to ensure consistency with legal documents.

Legal name changes for personal, cultural, or other reasons also require an update. Discrepancies between IRS records and tax returns can delay refunds and tax credits. This is especially important for those claiming benefits like the Child Tax Credit or Earned Income Tax Credit, where mismatches may trigger additional verification.

Errors in previously submitted information, such as misspelled names or incorrect entries, should be corrected to maintain consistency across tax filings and financial accounts. Even minor discrepancies can create problems when dealing with banks, lenders, or government agencies that require name verification.

Identification Documents

The IRS requires original or certified copies of identification documents to verify both the previous and new name. A passport is the most commonly used document, as it serves as proof of identity and, if applicable, foreign status. If a passport is unavailable or does not reflect the updated name, alternatives include a national identification card, U.S. driver’s license, or civil birth certificate.

For name changes due to marriage, divorce, or a court order, legal documents must be included. A marriage certificate or divorce decree must explicitly state the name change; otherwise, additional documentation may be required. Court-ordered name changes require a certified copy of the court order. The IRS does not accept notarized copies, so documents must be properly certified by the issuing authority.

If identification documents contain discrepancies, such as variations in a middle name, additional verification may be needed. Maintaining consistency across all records helps prevent delays and reduces the likelihood of further IRS inquiries.

Submitting the W-7 Form

The W-7 form is used to update an ITIN after a name change. Unlike an initial ITIN application, a name change request does not require an accompanying tax return unless other modifications, such as filing status or dependent claims, are also being made.

When completing the W-7, applicants must select “Renewal” and provide their existing ITIN. The updated name should be entered in the designated section, with the previous name included for IRS reference. Supporting documentation proving the name change must be attached. The IRS only accepts original documents or certified copies from issuing agencies.

The completed W-7 and supporting documents must be mailed to the IRS ITIN Operations office in Austin, Texas. Since ITIN updates cannot be e-filed, using a mailing service with delivery confirmation, such as USPS Certified Mail or a private courier, is recommended. The IRS returns original identification by mail after processing.

Resolving Record Discrepancies

Mismatches between IRS records and financial documents can cause issues when filing taxes, applying for loans, or verifying identity with government agencies. Although the IRS updates its database after processing a name change, other institutions, such as banks, credit bureaus, and the Social Security Administration (SSA), may still have the previous name on file. Ensuring all relevant entities are updated helps avoid administrative complications.

Financial institutions rely on IRS records for identity verification, particularly for interest-bearing accounts and mortgage applications. If a bank has a different name on file than what appears on tax documents, it can lead to Form 1099 mismatches, delaying refunds or triggering IRS notices. Employers reporting wages under a previous name may also cause underreporting issues. Updating payroll departments and financial service providers minimizes these risks.

Post-Approval Steps

Once the IRS processes the name change request, individuals must update all relevant institutions. The IRS does not notify third parties, so taxpayers must take proactive steps to align their records with banks, employers, and other entities that rely on ITIN verification.

For tax purposes, the updated name should be used on all future filings to prevent inconsistencies that could trigger IRS scrutiny. If the name change occurs close to the tax deadline, confirming the IRS has processed the update before filing can help avoid delays. Reviewing prior-year tax transcripts ensures the updated name appears correctly, as discrepancies could affect future interactions with the IRS. If issues arise, contacting the IRS or seeking assistance from a Certified Acceptance Agent (CAA) may be necessary.