Taxpayers who get married, get divorced, or adopt kids often deal with name changes. While these individuals may remember to use their new last names in their everyday dealings, they may forget to update the records of their names for tax purposes. Whenever a taxpayer changes a legal name, though, he or she needs to do so in a way that will not interfere with their ability to file a tax return on time.

When Taxpayers Consider a Name Change

Generally, taxpayers consider changing their names after making serious life changes such as getting married, getting divorced, or adopting a child. For example, a woman who gets married may change her last name to reflect the name of her new spouse. Some husbands may also change their names by hyphenating their names to include those of their partners. In cases of divorce, ex-spouses may decide to resume using their former last names. Parents who legally adopt children also need to adjust the legal last name of the children. They may decide to hyphenate the children's last name to include their new name or to change the last name completely to reflect their new family.

Name Changes and Income Tax Returns

A name change doesn't just affect the legal identify of a taxpayer; it also affects the name that individual uses for filing a return. It is essential that a taxpayer who has previously filed a return using his or her former name update their information with the Social Security Administration so that the SSA records show the updated name. If a taxpayer neglects to update his or her last name with the SSA, there may be filing issues at tax time. For example, if an individual files a tax return electronically, his or her refund may be delayed if the name on the tax return does not match the name in the Social Security Administration's records.

Changing a Taxpayer's Name

The process for changing a name with the Social Security Administration is actually very simple. All a taxpayer has to do is complete Form SS-5 "Application for a Social Security Card" and use the updated name that he or she wishes to use from then on. They can then submit the completed application by mail or in person at the nearest SSA office. The SSA will issue an updated Social Security card with the same number and the new name within a few weeks.

Adopted children who don't have a Social Security number yet need to obtain an Adoption Taxpayer Identification Number (ATIN). Parents can get this number by completing IRS Form W-7A and submitting it to the IRS. Once the agency issues this number, parents can use it to claim the child as a dependent until he or she receives a Social Security number of their own.

A name change doesn't have to derail a person's ability to file an income tax return. As long as taxpayers complete the process of updating a name correctly, they can rest assured knowing their tax refund won't be interrupted by an outdated Social Security record.