Note:

If the taxpayer has obtained both a valid SSN and an ITIN, encourage the taxpayer to contact the ITIN Unit to have their valid SSN credited for returns filed under the ITIN. Explain and encourage the taxpayer to report all wages and file all future returns using their valid SSN.

If

Then

The taxpayer has a valid SSN to work and has filed and paid the most current return due under a valid ITIN

Release the lock-in

Issue Letter 2809C and Letter 2813C

Input TC 972 AC 146 with TC 972 Disposition Code "CPL"

Update the WHCS Taxpayer Detail screen with the TIN the taxpayer files under

Update AMS on both TIN's that the taxpayer files under and the actions taken