Issued new SSN in the calendar year 2025. Had ITIN in the whole tax year 2024. Return rejected when filed 2024 return with the new SSN

[noviceattax]

My spouse had an ITIN in whole of 2024. An SSN was issued for them in 2025 after mid-February. There is no tax document for them other than the Roth IRA contribution. That document was also generated using their ITIN.

We are e-filing our taxes through TurboTax. We were advised by an answer on TurboTax community that no matter even the SSN was issued in 2025 and no matter if no tax documents have SSN and no matter even if the SSN was issued after mid-February 2025 file your 2024 return with the SSN instead of the ITIN. However, my Federal return was rejected on e-filling. When it was rejected while fixing the error the TurboTax tool asked us to enter my spouses AGI for 2023. We have entered correct AGI for 2023. So, we suspect it is because of the ITIN vs SSN issue.

What are the options that we have now?:
1. Can we file our 2024 return with their ITIN instead? Are we doing anything illegal by doing so?
2. Can I pay the taxes I owe online and get an extension and wait for some more time to let the IRS system get consistent with their new SSN?
3. I know paper filling is an option. What can we do to avoid that?

4. If IRS is asking specifically for my spouse's AGI when we are trying to fix the error of reason for rejecting is it because they don't see any record for their SSN and so we should enter zero for that?

BTW, is there a limit on how many times we can attempt to e-file through TurboTax before getting blocked for e-filing?

Please feel free to ask for clarifications.

[KrisD15]

Yes, it is possible to be locked out by the IRS for efiling after multiple attempts. 

Some recourses say 5 times, but it is unclear. 

The IRS also requires you use a Social Security number rather than a former ITIN. 

My advice is to wait a bit to give the Social Security Administration time to let the IRS know that a Social Security Number has been issued. Of course, wait no later than April 15th. 

If the efile is still not going through, you may need to mail.

Has the spouse with the ITIN always been listed first, as the primary taxpayer on the returns you have filed previously?

Do you, as the spouse of the "former ITIN Taxpayer", have a Social Security number?

Have you filed previously as the primary taxpayer? 

[noviceattax]

@KrisD15 , thanks for the response.

The spouse with ITIN has never filed any tax individual. And in all our joint returns I have always filed with SSN and all the returns show my name at first and my w2 has been our primary source of income.

What do you think? Is paying the taxes I owe online through the IRS payments portal and waiting for couple of more months for IRS records to get consistent with updates from SSA a good idea?

[KrisD15]

Why not file as you the primary taxpayer (list you first) use your AGI form 2023? 

The IRS sees only one Social Security number (or ITIN ) for each tax return.

If you were the primary, it only looks at your number.

If this IS the way you filed (your SS#, Primary, and only the spouses SS# ((listed second)) is the issue) yes, wait for the IRS to get the update. 

[noviceattax]

Thanks, @KrisD15 

I have listed my name as first name in the TurboTax. Do I need to do anything else to make myself a primary tax filer?

We gave our common 2023 AGI when TurboTax asked for it at the time of first attempt to file. Then the return got rejected and at the time of reviewing the return to fix the error the TurboTax asked me to explicitly enter my Spouse's AGI.

Am I missing something that you are trying to suggest? Please clarify.

[KrisD15]

Let's say you filed last year with the primary Taxpayer the spouse with ITIN 999-88-999, and your AGI (listed on your 1040 line 11 was 100,000.

Now that spouse has a Social Security Number, but the IRS has not changed that in their files yet, so the return is rejected.

You switch the spouse/taxpayer so now YOU are listed first.

You have a Social Security number. 

You SOULD be able to efile, but you may need to enter 0 as prior AGI. 

The 100,000 AGI will be connected to the ITIN (eventually the new Social Security Number). Your Social security number AGI for 2023 should show as zero.

The IRS allocates everything to the primary taxpayer. 

Regardless, the times you try to efile with your Social Security Number won't count against the times you try to file with his new Social Security Number. 

HERE is also a link for making an Identification account with the IRS. That will give you a security PIN for filing. (Go to create an account for the first time) 

[taxlady28]

The SSN is not retroactive and does not apply to 2024 tax return.  Use the ITIN for your spouse for 2024 return,

[KrisD15]

HERE is a thread to additional questions/answers to someone in your situation. 

There are credits that can be applied for Tax Year 2024 when a Social Security Number is obtained in Tax year 2025. 

Use the Social Security Number obtained in 2025 for your 2024 tax year return. 

HERE is an additional thread. 

Be sure to let the IRS know that the ITIN has been retired and the Social Security Number will now be used. 

@noviceattax 

[noviceattax]

Thanks, @KrisD15 and @taxlady28 . The discussion in the thread that Kris shared is helpful. @KrisD15 please see my follow up question on the thread. Let me know if you know and answer to that.

Best,