Hi
We are from India. My wife was in F2 visa and as she didn't work she only had an ITIN and she didn't have to file tax return until 2007. But she used to send form 8843 where she used her ITIN and also I used her ITIN to get an exemption for dependent in 1040NR. In 2008 she got SSN and worked also (she was on F1 in 2008 as she started going school). So this time she will have to file 1040NR-EZ for tax return. my question are:

1. can she use her SSN this time for filling her 1040NR-EZ and form 8843?
2. does she need to inform IRS about this change following some separate procedure?

Many thanks in advance !

1. yes
2. No

1. yes
2. No

Thanks Mukata. So that means she can just send her tax return with her SSN this time, and she doesn't have to attach a sheet or something mentioning about the change from ITIN to SSN so that it becomes easier for IRS?

Use the SSN; no cover letter is needed.