Can a taxpayer with an individual taxpayer identification number (ITIN) e-file their return using a W-2 that has an incorrect SSN?

A taxpayer with an individual taxpayer identification number (ITIN) can e-file their return using a W-2 that has an incorrect Social Security number (SSN) as long as they enter their correct ITIN on the return. The IRS assigns ITINs to individuals who need a taxpayer identification number but do not qualify for a Social Security number. When e-filing, the key requirement is that the taxpayer's information must be consistent with what is filed under their tax identification number, which in this case is the ITIN.

If the taxpayer enters their correct ITIN on the e-filing platform, the IRS database will accept the return despite the discrepancy with the W-2's SSN. This is an important aspect of the process, especially for individuals who may not have an SSN but need to file taxes.

In contrast, the other options imply stricter rules regarding the need for the SSN to match or the necessity of error documentation, which are not required when using an ITIN. Hence, e-filing is still permissible under these circumstances as long as the ITIN is correctly used.