Clients preparing for summer nuptials should make sure to do some tax planning. A few steps taken now can make tax time easier next year. All names and Social Security numbers on the tax return must match their Social Security Administration records. If the wife or husband changes their name, they should report it to the SSA by filing Form SS-5, Application for a Social Security Card. When taxpayers get married, they should consider a change of income tax withholding. To do that, they should give their employer a new Form W-4, Employee’s Withholding Allowance Certificate. The withholding rate for married people is lower than for those who are single. Taxpayers should also let the IRS know if they move. To do that, file Form 8822, Change of Address, with the IRS. If they are married as of Dec. 31, that is their marital status for the entire year for tax purposes. Since spouses can choose to file their federal tax return jointly or separately each year, it’s a good idea to figure the tax both ways so they can choose the status that results in the least amount of tax.