What happens to my ITIN once I receive an SSN?

You must notify the IRS in writing. Mail a letter to the IRS ITIN Operations unit in Austin, TX, including copies of your SSN card, ITIN assignment letter (CP565), and a request to rescind the ITIN and combine your tax records. The IRS rescinds the ITIN and links prior tax history to the SSN. The ITIN number itself becomes inactive but is never reassigned to another person.

Will I lose my credit history when my ITIN is rescinded?

Credit history is typically preserved if the credit bureaus are notified. Contact Experian, Equifax, and TransUnion directly, provide both numbers and your CP565, and request that the credit file be merged under the SSN. Lenders may take 30 to 60 days to update reporting. Some history may not transfer cleanly; pull free reports under the new SSN to verify.

Do I need to file a final return on my ITIN?

Not as a separate "final" return. File the tax return for the year you obtained the SSN using the SSN. Include a written statement to the IRS that you previously held ITIN [number] and have transitioned to SSN [number]. The IRS will merge records based on this disclosure. Past returns under the ITIN remain valid and do not need to be refiled.

Can I claim Social Security credits for years I worked on an ITIN?

Generally no. Work performed on an ITIN is not legally authorized employment, so wages earned in that period typically do not count for Social Security or Medicare credits. The SSA reviews case by case under special procedures; consult an SSA office or attorney if you believe your situation qualifies for a credit recapture.

How long does the ITIN-to-SSN merge take at the IRS?

The IRS targets 4 to 8 weeks to process the rescind request and merge records. During peak filing season, allow up to 12 weeks. The taxpayer can continue to file returns with the SSN during the processing window; the IRS will reconcile prior ITIN records once the merge is complete.

Updated June 25, 2026

Can I Have Both an ITIN and an SSN? What Happens When You Qualify in 2026

Why Does the IRS Prohibit Holding Both Numbers Simultaneously?

The ITIN was created in 1996 to give people who could not get an SSN a way to comply with federal tax law. Once a person becomes SSN-eligible, the original justification for the ITIN no longer applies. Maintaining two active TINs for one person would create duplicate filings, broken credit files, and incorrect Social Security wage records. The IRS rule consolidates everything under one number.

For a full comparison of the two numbers, see the ITIN vs SSN page.

When Does an ITIN Holder Become Eligible for an SSN?

Adjustment of status to lawful permanent resident (green card holder).
Work-authorized visa such as H-1B, L-1, O-1, TN, or E-3.
Employment Authorization Document (EAD) issued under DACA, asylum, parolee, or pending adjustment categories.
Naturalization as a US citizen (rare path for former ITIN holders).
Refugee or asylee status with employment authorization.

In each case the person applies to the Social Security Administration at a local field office once eligibility is confirmed.

How Do You Rescind an ITIN After Receiving an SSN?

Receive the new SSN card from the SSA (typically 2 to 4 weeks after the SSA-5 application).
Draft a written request to the IRS ITIN Operations unit. The letter should state your name, the ITIN to be rescinded, the new SSN, and a request to merge tax records.
Attach copies of supporting documents: SSN card, CP565 ITIN assignment notice, and a government-issued photo ID.
Mail to: Internal Revenue Service, ITIN Operation, Mail Stop 6090-AUSC, 3651 S. Interregional Hwy 35, Austin, TX 78741.
Use the SSN on all future filings. Do not use the ITIN once the SSN is in hand, even before the IRS confirms the merge.

What Happens to Tax Records, Credit, and Banking?

Tax records: The IRS merges historical filings from the ITIN into the SSN. Refunds, withholding, and notices associated with prior ITIN returns roll under the SSN.

Credit history: Contact Experian, Equifax, and TransUnion to merge files. The merge is not automatic; without a written request the new SSN starts with a fresh credit file. Give the bureaus 30 to 60 days to update reporting.

Bank accounts: Update the TIN on file at every US bank. Banks update the W-9 or W-8 on file and reissue 1099 forms under the SSN going forward. Old 1099s under the ITIN remain valid for past years.

Can You Keep Using an ITIN for Investment or Banking After Getting an SSN?

No. The ITIN is rescinded once the SSN is issued. Brokers, banks, and payment processors must use the SSN for any new W-9 forms, 1099 reporting, and FATCA disclosures. Continuing to use the ITIN after SSN issuance creates duplicate tax records and may trigger backup withholding when the IRS detects the mismatch.

What Should You Do If You Are Still Waiting for an SSN But Need to File Taxes?

File with the ITIN. The ITIN is the legally correct TIN until the SSN is issued. Once the SSN arrives, you start the rescind-and-merge process described above. Do not delay filing in the hope of getting the SSN first; missed deadlines trigger penalties that cannot be undone by a later SSN.

If you have not yet obtained an ITIN, see the what is an ITIN page and start the application now.

Frequently Asked Questions About ITIN and SSN

No. The IRS does not allow simultaneous use of both numbers. Once an SSN is issued to a person who previously held an ITIN, the ITIN is rescinded and the SSN becomes the only valid Taxpayer Identification Number. The person continues to exist in IRS records, but all prior tax history is merged under the new SSN.

Need an ITIN today while you wait for your SSN? Apply with a Certifying Acceptance Agent — $297 flat, ready in 7 days.