MFS, No SS Number

[geekgirldany]

I have a customer that I am filling out tax returns for 2005 and 2006. During those years he was separated from his wife. She claimed their child and he believes she did HOH. Their divorce was not final until October 2007.

He is unable to get her SS#. Should I go ahead and file the return MFS and just put her name only? There was no legal separation agreement between them so I do not believe he can do Single.

[Uncle Sam]

MFS/No SS Number

Doesn't your client have copies - or access to copies of prior years' returns when they filed jointly? You didn't state whether alimony was involved with the divorce. In that case, he needs the wife's Social Security number.
So one way or another - he should be able to obtain it.

[geekgirldany]

Really nasty divorce according to him. He said the house was foreclose on and she took everything with her. He doesn't have any paperwork at all. No alimony. I asked him today if he could get her SS#. He said the way things ended no he could not.

[erchess]

I agree with Sam

that the man probably can get his ex wife's SSN. If he used a lawyer in the Divorce that lawyer should be able to get it for him at very little additional charge. If he is paying Alimony then he was clearly given her SSN. One small cavil, however. If she has run into identity theft problems or convinced anyone that he was guilty of spousal abuse, then she may have been able to get a new social security number. I believe that in such a case having the old number from prior returns would be of no help and of course in the event of spousal abuse by him no one will give her new number to him because the reason for the new number is to help her hide from him. I am not sure what you are to do in that case since Pub 17 clearly states that you must provide the SSN or ITIN unless the Spouse is not required to have either. I do not know when that changed because years ago I used to get by with putting "unable" for paper returns.

The idea that the divorce was this nasty makes me wonder if he is not at least accused of abuse. However, if he's not and if she has not been the victim of Identity theft, all that has to be done is to request a transcript of their last filed joint return assuming there was one.

I have to ask how he does a divorce in a court of law without some paperwork? I am almost minded to wonder if perhaps the marriage and divorce were under the rules of some religious community and the marriage never existed in the eyes of the law

[geekgirldany]

I am not sure what happened. Through the conversation he did say she claimed their child as a dependent. They had to be in talks for the divorce. I will try to find out about previous years and them filing. I think it is probably a case of not wanting to contact her and not wanting to pay the lawyer to do it either.

Can I get a transcript of the previous years returns from the IRS where they filed jointly? Is that called a transcript or account record?

[thomtax]

This is similar to one I recently worked with. The client signed a POA for one of the years that they filed together. Using that, I got a copy of the return for that year and with that copy, could get the wife's ss#. There was no hassle or problem.

LT

[David1980]

There is a very easy way to get the wife's SSN.

Request a tax transcript for a year in which they filed joint.

[ED SMITH]

Although, David has the easiest solution, which I have used too, I wouldn't spend a lot of time trying to track it down. Just write N/A in the SSN box. The IRS can track it if they want, so why do their work for them.

The important thing with an MFS return is whether the other spouse itemized or not and many time you just can't find this out.

[geekgirldany]

Thank you guys for posting. I will probably just write "unable to obtain". He does have some mortgage interest for one year but I don't think it will be enough. IRS is wanting the returns so if they want the SS# they can look it up as Ed suggested.

[Davc]

He does have some mortgage interest for one year but I don't think it will be enough. .

It sounds like you may be missing the point re itemizing. On a MSF returns both spouses must either itemize or use standard.

[geekgirldany]

Yes I know. The interest wasn't enough that it would have help either.. That is what I meant.

[Harvey Lucas]

File it with name only.

I have had a number of these situations over the years.

For one reason or another, the SS# of the other spouse was not available.

I have filed many returns in these circumstances with only the name of the other spouse. I have never had a problem or even an inquiry from IRS regarding doing it this way.

Safe bet is claim only the standard deduction, since you don't know what the other spouse has claimed regarding sch A.

Harvey Lucas

[erchess]

As I understand MFS

if one spouse itemizes the standard deduction of the other is zero. If that is correct then the only safe thing to do is find out whether the other spouse itemizes. Failing that the safe thing to do is itemize claiming only expenses the other spouse has no right to claim. You can also consider itemizing as a way of making sure you hurt your ex and never mind that you hurt yourself too.