Are you talking about January 2025? If your spouse is not getting earned income for any month in 2025, you need to be able to show in an audit that your spouse was actively looking for work: job interviews, temp work, and so on.
Yes, it is just you saying so...until the IRS asks you to prove it...not that this may not be in an in-person audit, but it may be just a "letter audit" wherein the IRS asks by letter to show some evidence of this or that. So your spouse needs to work soon, or becomes a student.
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