The IRS will not tell you who used the SSN. If her SSN has been used---even if someone used it by accident by tying in their own SSN incorrectly----your spouse cannot e-file a tax return this year. Your joint return using her SSN can only be filed by mail. Print your return, both of you sign and date it in ink, and mail it in. The IRS will sort out the duplicate use of the SSN.
When you mail a tax return, you need to attach any documents showing tax withheld, such as your W-2’s or any 1099’s. Use a mailing service that will track it, such as certified mail so you will know the IRS/state received the return.
Federal and state returns must be in separate envelopes and they are mailed to different addresses. Read the mailing instructions that print with your tax return carefully so you mail them to the right addresses.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**