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1082 - English/Spanish

Note:

Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Advise the taxpayer that if future W-2 forms and TIN's do not match, they may be locked in again.

If the taxpayer has a valid SSN and filed the most current return due but has a balance due under a valid ITIN

Follow general procedures

Determine withholding status (S, M, HOH)

Compute withholding rate

Issue modification letters as appropriate

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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