Do they not have Social Security Numbers at all?  Or can your client just not find the SSNs?

Do they have ITINs (which are usually issued for people who don't have and don't qualify for a Social Security Number)?

If the spouse and kids don't have SSNs or ITINs, it would likely be beneficial for them to apply to get ITINs so they can be included on the tax return.  I would refer them to a Certifying Acceptance Agent to get the ITINs.

https://www.irs.gov/tin/itin/itin-acceptance-agents

What filing status does she want to use?  Not a joint return, I hope.  And how do you know she has those children?  Maybe she brought them to the office, and they call her Mommy.  This cries out "Avoid" to a new preparer.  

Thanks for the responses. The client is an expat, and her spouse is a non-resident alien. Her younger dependents never got SS cards. I realized that it will be most beneficial to file as HOH and just not include spouse on return. My understanding is that's allowed for a non resident alien spouse. She will need to get socials for her younger to take advantage of the CTC. 

Who's paying more than half the household expenses?

What kind of mother doesn't get her kids an SSN and passport when they're born?  She thinks she's immortal?  

I don't want to jump to conclusions and hope BobKamman doesn't regard taxpayers in this situation with presumptive disdain.  Not all taxpayers are savvy as he is.  OP should consider various options, ie, is it beneficial for the taxpayer to report worldwide income and apply for an ITIN via W7 in the tax return for the spouse if you/TP choose not to go the certifying agent route. But if the children are citizens as you implied?, then ITINs are not correct for them and mother would have to visit the SSA office.  HH with a nonresident spouse still requires over half maintenance of household, so if she doesn't qualify, you'd have to file her as MFS and paper-file the return.

A US citizen resident overseas can register the birth of a child by applying for a Consular Report of Birth Abroad (CRBA) at the nearest U.S. Embassy or Consulate, a crucial document proving their U.S. citizenship, often combined with a passport application through the U.S. Department of State portal MyTravelGov. This involves completing an online form (eCRBA), gathering documents like the child's local birth certificate and parent's ID/citizenship proof, then attending an in-person interview, with the CRBA serving as proof of citizenship for passports and other needs.

Following this procedure is even more important than filing a US tax return.  

@Taxprohere Some software allows you to efile a MFS return when the spouse is a NRA. There is a field to mark NRA for the spouse, in lieu of an ITIN or SSN. I don't know if ProConnect has this.

And does any software require/allow you to efile HoH with a spouse's SSN?  I think we changed the story here after the original post.  

While we can't tell you which way is the correct way to file, I can show you where the box is to let ProConnect know that you have a nonresident alien spouse when using the Married Filing Separate filing status.  It is located under General ---> Misc. Info/Direct Deposit ---> Miscellaneous screen and then scroll down until you see the box highlighted in the attached screenshot. 

Also, if the children have pending ITINS, you can use option #4 under the Child Tax Credit dropdown on the dependent screen to indicate that.  That option can't be used for pending Social Security Numbers.

If you need further assistance, please give us a call at ProConnect support.

@sjrcpa @Intuit_Kallana Good to know!  I saw this was a ProConnect thread but assumed the efile ineligibility applied across all platforms.

and was about to post "ProSeries requires SSN or ITIN for a spouse if efiling as MFS" but @TaxGuyBill  Great to know!   I may not encounter this in the future (no longer taking new clients 😉)

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@Taxprohere wrote:

ProSeries requires SSN or ITIN for a spouse if efiling as MFS.

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I filed one a few months ago and just disabled error-checking in ProSeries and it seems to have gone through without a problem.