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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

For further guidance on ID Theft information refer to IRM 25.23, Identity Protection and Victim Assistance.

If the taxpayer has a valid SSN but filed under a different TIN (such as an ITIN, Temporary TIN, other SSN) verify that the wages shown on the W-2 form(s) were reported. If the wages were reported, follow procedures in the table below:

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

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