105C letter for Amendment of 2022 taxes - IRS

[nickos2345]

Who can help please .

I received the 105c letter from IRS saying  " we disallowed your claim of credit (refund)  because the SSN of spouse was not valid before the return due date .

History :

I got married in 2022 in a foreign country but my wife couldn't come to USA because she needed to wait for  immigration  visa  which she received  in 2023  . She arrived in the USA in August 2023 and she received her social security  and green card in the same month ,  and then i did file the amendment return (1040X)  for 2022 to change my tax status from single to married filing jointly  .

Can someone please advise how to proceed with this situation because i cant find any tax law that says cant file an amendment return due to invalid SSN ( not sure how can you apply for SSN if you are waiting for visa) . I'm expecting a large refund.

Thanks for you help Intuit community. 

[Bsch4477]

The problem seems to be that she had no valid tax ID when the return was originally filed. She should have had an ITIN and you should have filed as married at that time since you were not single. 

[nickos2345]

i asked IRS  before i filed the  2022 and they said you  can file as single  and when she gets here you can do a amendment return . 

Also , i looked at the ITIN form and it is  asking for visa entry date and etc - she was waiting for immigration  visa , so she couldn't come to USA .