My son was born in June and we just got his social security card. His last name is spelled wrong. Should I use the correct spelling or the spelling on the card?

[PattiF]

For the tax year 2022, you should use the incorrect spelling on your son's social security card.  As long as the name on your tax return matches the name on the Social Security card, then the IRS will have no reason to question his number. 

The IRS checks the Social Security database to confirm your personal data, so you will want to use his name as shown on his Social Security card.  Otherwise, your return will be rejected.

After your tax return is accepted by the IRS, contact Social Security to have the social security number changed to the correct spelling of his last name.

[fanfare]

If the first four letters of last name are correct, use his true name.

If there is any issue you will get REJECTED.