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Walter & Shuffain, P.C.

Certified Public Accountants & Business Advisors

Member of the Alliott Group

December 2010 Tax Tip:
Name Change Due to Marriage or Divorce

If you get married or divorced during the year and decide to change your name, there are a few issues that can be easily avoided by following the proper steps to report your new legal name. From a tax standpoint, you want to make sure that the filing name on your tax return matches exactly to the name that is registered with the Social Security Administration. If there is a discrepancy between what is reported on your tax return and what is reported by the Social Security Administration, there may be delays in the processing of your return.

In order to inform the Social Security Administration of a name change, you will need to file a Form SS-5 which is an application for a Social Security Card at your local Social Security Administration office. In addition to the application, you will need to provide a recently issued document as proof of your legal name change. The Form SS-5 is available on their website at http://www.socialsecurity.gov, by calling 800-772-1213 or by going to a local office to pick a form up.

Additional items to keep in mind when changing your name due to marriage or divorce:

  1. If hyphenating your last name, be sure that you notify the Social Security Administration. This will help the IRS to match your new last name to your social security number.
  2. If you are recently divorced, be sure to notify the Social Security Administration if you changed your name back to your maiden name. This will also ensure accuracy in matching your name to your social security number.
  3. If you adopted your spouse's children after getting married, please make sure that the children have social security numbers. As a taxpayer, you must provide a social security number for each dependent listed on your tax return. Should you need to obtain social security numbers for the children, you will need to apply for them by filing Form W-7A which is an application for Taxpayer Identification Number for Pending U.S. Adoptions with the IRS. The Form W-7A [PDF] is available on the IRS' website at or by calling 800-TAX-FORM.

Questions?

If you would like more detailed information, please do not hesitate to contact us.