Information Required to Modify Lock-in

If the taxpayer has not filed the most recent return due or the information they provide does not match return or internal source information, the taxpayer must provide documentation, as applicable, to support the request for modification. See the table below for required documentation:

If the taxpayer

and

then request

Is married and previously filed "Single" status

Intentionally left blank

X-ref spouse's SSN and current year filing status. You will need spousal consent to add the x-ref spouse in order to modify the withholding rate proportionately. If unable to get verbal consent on the phone send Letter 2805C for written consent and modify TP to the Married standard rate, and include any withholding adjustments.