Munti73
Level 1
Can you give the citation for SSN or ITIN requirement to file MFJ?  I understand that SSN is needed to claim EIC, dependent care credit, etc.

I am quite certain that in an event of an audit, I can defend filing MFJ without spouse SSN.  I have been practicing for more than 25 years.  During these times, very few of my clients have been audited by the IRS and most of them ended up with no change or minor adjustment.  I did not have any field audit in the past six years.
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