Yes, it is a required entry if you use the married filing separately (MFS) status. If he refuses to provide the required information, you can use the steps below to complete your tax return. You might inform him that the IRS will not be happy about refusal to cooperate.
- To be able to complete the return so that you can print and mail it, you can use a fake number, then white it out after your print the return and before you mail it to the IRS. (example: 999-88-9999).
You still have the option of filing a joint tax return for last year.
To find out if you meet the rules to be "considered unmarried" you might be able to file as Head of Household, which would eliminate this issue.
Considered unmarried. (by clicking the links you will access the IRS site for more detail).
You are considered unmarried on the last day of the tax year if you meet all the following tests.
You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.
You paid more than half the cost of keeping up your home for the tax year.
Your spouse didn’t live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , later.
Your home was the main home of your child, stepchild, or foster child for more than half the year. (SeeQualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year.)
You must be able to claim an exemption for the child. However, you meet this test if you can’t claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. The general rules for claiming an exemption for a dependent are shown in Table 3.
