1040X for 2009

[Pacun]

It seems that the IRS is relying on efile because it makes too many mistakes on mailed returns.

Tax payer has an ITIN. I applied for his ITIN filing 2007. No problems that year and he paid what was owed.

For 2008, he went somewhere else and used only 2 W-2s. Kudos for the IRS and using his fake SS#, they transferred his other 2 w-2s to his ITIN and send him a deficiency in mid 2009 charging him more than 3K. At that point he got scared but he had already filed his 2010 with even more mistakes.

In February 2011, he brought me his 2008 and 2009 returns and wanted me to correct them and to file 2010 taxes correctly.

I reviewed his 2009 filing and he used 2 W-2s which totalled about 17K. He filed using his invented SS# and claimed 2 dependents that don't exist. He claimed EIC, child tax credit and making work credit. The refund requested was more than 7K. Immediately the IRS said... you don't qualify for EIC but here you go and we are going to refund you additional child tax credit and all other goodies but no EIC.

How can this return be accepted by the IRS with his correct name and fake SS#?

I requested his W-2s from the IRS using his ITIN and for 2009 he made 17K plus 22K (again the IRS is doing the right thing and linking his fake SS# to his ITIN). I am sending that amended return and I feel happy that he will owe more than 12K at the end of the day. How should I amend 2009, using his ITIN or SS#?

I have complained in the past about that preparer. He is killing the IRS and some states.

For 2010, he will owe about 3K and I am doing it electronically. I feel happy to help the IRS collecting some money from this ______ (add your own word).

[ILLMAS]

" How should I amend 2009, using his ITIN or SS#?"

Manny, I would amend using his ITIN number and include the copies of the W-2's (with different SS#) as part of the corrected return. And pray that the IRS doesn't come back with a notice to have the taxpayers employer change the W-2's to reflect the ITIN. Had this happened with a client but everything was resolved without notifying the employer, TP was scared he was going to lose his job because his employer was not aware of his legal status. The other day I had to remind the state of IL that the ITIN was created for individuals to report under that number and pay whatever is owed.