Merging ITIN and (potentially upcoming) SSN and name change

[jiggy_jarjar 20]

Hello,

 

My wife just got her green card (K1 AOS) but has not yet received her SSN. We requested an SSN while submitting the AOS and EAD forms (we missed the timeframe for applying shortly after entry in the K1). She received the EAD combo card three weeks ago and the green card two weeks ago. We have not received anything from the SSA yet. 

 

We married in November 2020 and filed jointly last year. We applied for an ITIN and used my wife's maiden name on the ITIN and return (per the accountant's advice since my wife was still waiting on an updated passport with her new last name). 

 

We have not received the new SSN yet but I am assuming it's in the pipeline. I understand that once we receive it, we are to notify the IRS that she received an SSN and the IRS will cancel the ITIN. 

 

I am trying to work out a few things. First, I understand that we need to send a letter to the IRS requesting a merger of the ITIN tax records with the SSN. Since this will also include a name change, should this letter also explain that my wife's last name has changed and include a copy of the marriage certificate as evidence?

 

Second, are we better off quickly filing taxes and an FBAR (we meet the requirements) under the ITIN since we haven't yet received the SSN and just deal with the name change and SSN/ITIN merger after the fact?

 

If the last answer is "no," should we be working with the SSA to get the SSN issued ASAP? I am assuming the SSA and IRS will take some time to process the SSN, name change, and merger. 

 

Any insight would be very much appreciated ☺️

[Mike E 11,739]

You should check it against freetaxusa.com