Soc. Sec. No.

[Bird Legs]

A Client, born & raised in the U.S. married, w/ children all live together in same house.
Client, the wife, does not have Soc. Sec. No. Can the IRS automatically assign one to her?
If yes, will she then be able to file a joint return with husband?
Realize this is weird.
Thanks.

[Chief]

Social Sec nombers

Are they US citizens. If yes, go to SS office and apply. If no, then follow the ITIN route. Yes they can file together mfj. If not married, and not common law state, no. HOH for client.
hope this helpds. You dont give enough information.

[Bird Legs]

Chief, very good

that you are posting again. Appreciate your response. Guess I did not make myself
clear in the original post. This family were all born & raised in the U. S.
Something interesting I found when Googling Social Security information.
This is from Wikipedia, the free encyclopedia:
"Note: The law does not absolutely preclude claiming dependants without a Social Security Number, however as an issue of policy the IRS often denies such claims UNLESS THE ISSUE IS PRESSED."
The reason the wife never had obtained a Soc. Sec. # was because of her religious beliefs.

[outwest]

wikipedia is not always the last word..

Miller v. Commissioner, 114 T.C. 511

2001 case that upheld requirement of SSN for a dependent. Good discussion. In this particular case, if eligible for SSN, a ITIN would not suffice and a religious objection would not overcome it.


Doug

[Jim R]

Religious Reasons

I believe you can file a joint return without a social security number if the person does not have a number for religious reasons. The return has to be mailed in. I think the belief needs to be part on an organized religion and not just personal belief.
If Amish or Mennonite you write that in the place of the social security number. There are other exception too but I have not researched them. Try the help screens of your tax software.

[Chief]

SS Number

This discussion is quite interesting. Bird Legs I had never run into this before. The people I run into without SSN's are usually immigrants.

[Bird Legs]

No Soc. Sec. Nos.

The Wikipedia encyclopedia, updated last, in August, 2006, states a handful of people, born in the U.S., refuse to get Soc. Sec. nos. based on their religious
convictions.

[Bird Legs]

Audit Result

The auditor says what will be done with this situation is that the husband can file married,
filing separately, claiming all the income and the Sched. A deductions will be split
between husband & wife. Since the wife will not file a return then 50% of the itemized
deductions will be lost.
Auditor says that recognizing that Tx is a community property state and the income
should be split between the two, in this instance where wife will not, refuse to, file,
then husband will report all income.
The Sched. A deductions, will be split 50% each. According to the auditor, if one itemizes
then both have to itemize. Even tho spouse refuses to file.
Auditor stated that in this instance the tax law prevails in all states regardless of whether it is a community property state or not.

[Unregistered]

Miller v. Commissioner, 114 T.C. 511

2001 case that upheld requirement of SSN for a dependent. Good discussion. In this particular case, if eligible for SSN, a ITIN would not suffice and a religious objection would not overcome it.


Doug

Agree. The W-7 instructions state it's only to be used if TP doesn't qualify for a SS number.

[veritas]

I grit my teeth when thinking of this "spouse" who is creating difficulty for the family. What religious reason can she possibly have for not obeying the civil laws where she resides? I think our country's system of taxation is a joke but it is what it is.