Because an ITIN cannot be used for payroll purposes a preparer may receive a W-2 for an ITIN-holder with an SSN that does not match the ITIN.
Tax returns electronically filed with an ITIN reporting wages paid are required to show the SSN under which the wages were earned. Even though the taxpayer's return is filed under their ITIN, when entering the W-2 information input the SSN exactly as shown on the W-2 issued by the employer.
Even though there is a mismatch between the return ITIN and the W-2 SSN, the return can be electronically filed.
Additional Information: