I have a married couple he is a US citizen she is not.  She has a Visa and is in the process of getting a Green Card.  She has no SSN or ITIN can she still be put on the return.  Because his income is minimal and he is getting a refund of taxes paid in, the deductions are a moot point. Pro series says I can uncheck the error for no number and e-file the return, but will the IRS accept this return?