---

@HOPE2 wrote:

2- Question: If the other one is not available and spouse does not have his/her tax docs, income whatever, but have SSN, how can file MFS? can put $1 front of whatever she/he has as income or .....on form 8958.

---

Depending on the details, there are some circumstances that their income would not be treated as Community Income.  See IRS Publication 555 for details.  For example, why is the other's information not available?  Did they live with each other at all during the year?  Do they share income?  Why is the spouse unwilling to provide their income to the other spouse?

https://www.irs.gov/publications/p555#en_US_202001_publink1000168798

https://www.irs.gov/publications/p555#en_US_202001_publink1000168805