Are Social Security numbers mandatory?

Q: If I don't have a social security number, and I only live and work within MA, receive all earnings from within MA, can I have taxable income? Why or why not? Are SSNs manditory? —Jim, Hudson

The following answer was provided by Mark Misselbeck, CPA, Levine Katz Nannis & Solomon PC, Needham.

A: Whether or not you have a Social Security Number (SSN) (which is used to track you, your filing information and accrue benefits in the Social Security Administration records for your future benefits, if any), ALL income, regardless of source or being reported under your SSN is reportable to the US Government and the state government where your reside (if that state imposes a tax on income). You are responsible for filing a return for each year in which your income (before deductions and exemptions) exceeds the filing threshold (for the US Government, that would be equal to your personal exemption [$ 3,050 for 2003] and the standard deduction [$ 4,750 for a single person for 2003]).