J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

21.10 Spouses’ Names and Social Security Numbers on Joint Return

The IRS checks the Social Security number (SSN) of each spouse on a joint return. If the SSN and name on the return do not match IRS/Social Security Administration records, the IRS will disallow the exemption for that spouse.

The most common reason for a mismatch is when, after marriage, one spouse takes the other spouse’s last name, or a hyphenated name is used. An updated Social Security card should be obtained using Form SS-5, available from the Social Security Administration website at www.socialsecurity.gov, or calling 1-800-772-1213.

If a new name is used on the return but Social Security Administration records have not been updated, the IRS will disallow that spouse’s exemption unless the new name is shown on an enclosed Form W-2 or the name change is explained and documented, such as by enclosing a copy of a new driver’s license or marriage certificate.

If a spouse’s exemption is disallowed, the IRS will mail the taxpayers an explanatory notice. By contacting the IRS and verifying a name change, the exemption can be restored.