What happens and what do you do AFTER you rescind your ITIN?

A legal immigrant has been granted an ITIN by the US Internal Revenue Service. The individual has been using this ITIN as a unique proof of identification as dependent-non-working spouse. Years later, the Immigration has granted this individual his green card which allows him to work and therefore, apply for a... show more A legal immigrant has been granted an ITIN by the US Internal Revenue Service. The individual has been using this ITIN as a unique proof of identification as dependent-non-working spouse. Years later, the Immigration has granted this individual his green card which allows him to work and therefore, apply for a Social Security Number (SSN). It is the request of the IRS, that once granted a SSN, he must send a letter of request to RESCIND HIS ITIN and that will authorize the IRS to do so and transfer all tax-related information from previous years onto his fresh new SSN.

However, this reminds the individual of his State Department of Revenue (DOV). Back when he was still on ITIN, this ITIN is the only thing he had been using when the state tax filing is due. Now that he has his SSN... Question is...

Should he separately inform his local/state dept of revenue regarding his rescinded ITIN and replacing it with a SSN?

The individual did not receive any command from the IRS to inform his local/state DOV about his rescinded ITIN. Is he obliged to write to them regarding this matter?

And all the individual thought was that the IRS and local/state DOV have a centralized information system and would automatically relay the new ITIN from the IRS to his local DOV, is this a fact?

And what if the tax refunds have already been granted and all these information hasn't been completely processed by the IRS not the State DOV, is he subject to penalty. As far as the individual is concerned, he has abode to these requests and all and in a TIMELY MANNER. What if the government agencies themselves involved had been too slow?
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