Here’s How a Name Change Affects a Tax Return

When someone legally changes their name, there are tax consequences they need to know about, especially at tax time. People change their names for several reasons:

  • Taking their spouse’s last name after a marriage
  • Hyphenating their last name with their spouse’s after getting married
  • Going back to their former name after a divorce
  • Giving an adopted child the last name of their new family

The IRS wants people experiencing a name change to remember these important things:

Reporting change to SSA. Taxpayers should notify the Social Security Administration of a name change ASAP. When a taxpayer files their taxes, the IRS checks SSA records to ensure names and social security numbers on the forms match.

Failing to report a name change. If a name on a taxpayer’s tax return doesn’t match SSA records, it can delay the IRS processing of that return. In that case, if the taxpayer is due a refund, it will take longer for them to get their money.

Name Change Due to Adoption. In the case of an adoption, if the child has a Social Security number, the taxpayer should be sure to inform the SSA of a name change. If the child does not have a Social Security number, the taxpayer may use an Adoption Taxpayer Identification Number on their tax return. An ATIN is a temporary number. Taxpayers can apply for an ATIN by filing Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions. Taxpayers file this form with the IRS.

Getting a New SS Card. After a name change, a taxpayer should file Form SS-5, Application for a Social Security Card. The form is available on SSA.gov or by calling 800-772-1213. The taxpayer’s new Social Security card will reflect the name change.

No Author Biography has been linked to this Article.

Related Articles

Hale-Andrew-Antico
January 29, 2023
Ninth Circuit Bankruptcy Appellate Panel finds no “eligibility” exception to right to dismiss a Chapter 13 bankruptcy Powell vs TICO Construction (In re Powell) 644 B.R. 181 (9th Circuit BAP, 2022) ISSUE Did the bankruptcy court err in granting Debtor’s motion to dismiss the Chapter 13? RULING No. FACTS This case tests the new “absolute right to dismiss” rule about...
Members
May 5, 2019
By Judge Michael A. Fagone & Career Law Clerk Ciera S. Dye Although our Nation’s bankruptcy laws are uniform, chapter 13 practice in our Nation’s bankruptcy courts varies to a significant extent in the different judicial districts. One example of this variation is the treatment of postpetition borrowing by a consumer debtor in chapter 13.i Neither the Bankruptcy Code nor...
Members
NBR cropped 2
May 15, 2022
Dear Readers: There are some basic truths. One is that when someone says, “hey, watch this!,” the result is likely to involve blood or stitches. Another is that, when an author describes something with the leadoff word, “interestingly,” it often isn’t. And a third is that one shouldn’t mislead bankruptcy judges. In two wonderfully written cases, bankruptcy judges made this...
Members
RHONDA HOLE 2016  COPYRIGHT
April 28, 2024
It is appropriate that the title of this article is based on the lyrics from Dire Straits’ biggest hit, since that is where many below-median debtors find themselves – in dire straits.
Members
May 17, 2020
By The Honorable William Houston Brown (Retired) No attorney fees for Chapter 7 work in converted case. In a case that began as Chapter 7 and converted to Chapter 13, the debtor’s attorney sought fees for work in the Chapter 7 phase under § 330(a)(4)(B) rather than § 330(a)(1). The Court found the better interpretation of § 330(a)(4)(B)’s language “in...
Members
April 7, 2019
By Lawrence R. Ahern III, Brown & Ahern (Nashville, TN) Introduction On March 20, 2019, the Supreme Court ruled unanimously in Obduskey v. McCarthy & Holthus LLP1 that actions required by state law in a nonjudicial foreclosure are not regulated by the Fair Debt Collection Practices Act (FDCPA).2 The decision resolved a split in the circuits. In addition to the...
Members
September 29, 2019
By Academy Staff Jan P. Johnson served as a Chapter Standing 13 Trustee for the Eastern District of California, Sacramento Division, from 1998 to September 30, 2019. Prior to this appointment, he served as Chapter 13 Standing Trustee for the District of Puerto Rico from 1989 where he was responsible for over 25,000 cases. He was also appointed as Standing...
Consumer Bankruptcy Education
September 25, 2022
Dear Danny, We know that you would not want a tribute – it’s simply not who you are. But we couldn’t let this moment pass without acknowledging how admired and respected you are. We will all miss you and are better for having known you. You are a stellar example of what all humanity should strive to be. As a...
moran_cathy
February 13, 2022
When there’s a joint bank account and a bankruptcy filing, good intentions can quickly go sour. The bankruptcy trustee sees a pile of money in the bank to which the debtor has access, even though the account also bears the name of someone not in bankruptcy. If the debtor can get the money, the trustee contends, so can a bankruptcy...
Members
August 9, 2020
By The Honorable William Houston Brown (Retired) Disputed claim included in calculation of eligibility. The debtor’s case was dismissed for exceeding § 109(e)’s unsecured debt limit, when the debtor had signed $1,092,000 mortgage note but the mortgage was never recorded. The lender filed an unsecured claim for $1.7 million, and the Bankruptcy Appellate Panel agreed with the bankruptcy court that...
Members

Looking to Become a Member?

ConsiderChapter13.org offers a forum to advance continuing education of consumer bankruptcy via access to insightful articles, informative webinars, and the latest industry news. Join now to benefit from expert resources and stay informed.

Webinars

These informative sessions are led by industry experts and cover a range of consumer bankruptcy topics.

Member Articles

Written by industry experts, these articles provide in-depth analysis and practical guidance on consumer bankruptcy topics.

Industry News

The Academy is the go-to source for the latest news and analysis in the Chapter 13 bankruptcy industry.

To get started, please let us know which of these best fits your current position: