On December 22, 2017, The Tax Cuts and Jobs Act was signed into law. The information in this article predates the tax reform legislation and may not apply to tax returns starting in the 2018 tax year. You may wish to speak to your tax advisor about the latest tax law. This publication is provided for your convenience and does not constitute legal advice. This publication is protected by copyright.
If you reported to the IRS that you were a victim of identity theft or if the IRS identified you as a victim of identity theft, you will be unable to use only your Social Security Number to file a tax return.
The IRS will have blocked filings using just your Social Security Number to prevent ID thieves from filing a return using your Social Security Number.