A social security number is required and married couples must file jointly
What the document says“No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual's social security number.”
The section denies the deduction unless the taxpayer puts the individual's social security number on the return, with social security number taking the meaning given in section 24(h)(7). A married individual within the meaning of section 7703 may use the section only if the couple files a joint return for the year.
What the document actually says“No deduction shall be allowed under this section unless the taxpayer includes on the return of tax for the taxable year such individual's social security number.”
No break is given unless a number is on the return. That is the worker's own social security number. It must be there each year.
A married worker must file with a spouse. Filing alone means no break. Both rules must be met.
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