Then, when the legitimate holders of those Social Security numbers file for their refunds, they find they must await for up to a year and deal with other complications.

FORBES: Blame Congress, As Well As H&R Block And IRS, For College Tax Credit Mess

According to this story, some companies use the Social Security death file as a source to make sure that they are not continuing annuity payments, but for determining that life insurance payments need to be made, not so much.

FORBES: Unfair Tax Court Decisions On Life Insurance Are Tip Of Unclaimed Property Iceberg

If you do not have a Social Security Number for your dependent, and your dependent qualifies for a Social Security Number, you need to file a form SS5, Application for a Social Security Card (downloads as a pdf), with the Social Security Administration (SSA).

FORBES: Ask The Taxgirl: Social Security Numbers for Dependents

The alleged scammers use the stolen Social Security numbers to file fake documents from companies purporting to withhold tax, then fake returns that are structured to ensure the filer is owed a refund.

WSJ: Billions Lost in Tax-Refund Scam

About three quarters of Americans file for Social Security benefits before their full retirement age.

FORBES: Gain $152,000 by Smart Filing for Social Security

But in 2000 Congress added a provision allowing a worker to file for Social Security at 66, so his spouse could collect, and then "suspend" his own benefits, thereby earning a bigger delayed retirement check for himself and, very likely, his widow.

FORBES: The 62/70 Solution

According to the Tampa Tribune, a Florida monastery recently had its bank account frozen because an 80-year-old nun did not have a Social Security number and photo ID on file with the bank.

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Some of them don't have to file tax returns and the Social Security Administration doesn't finish processing its 2007 earnings information until June.

FORBES: A Little Too Little

Most Social Security planning focuses on married couples' ability to "file and suspend, " a strategy to help a couple get the most total benefits.

WSJ: Family Value: Bolstering Your Social Security Benefits