Short answer Yes, use the new SSN. When I try to e-file I go the error IND-032-04 because the IRS has my wife ITIN and not the new SSN. In another post I found you should enter 0 when asking for your wife Adjusted Gross Income (AGI). This is the link to IRS
https://www.irs.gov/e-file-providers/self-select-pin-method-for-forms-1040-and-4868-modernized-e-fil...
Copy/Paste from IRS
If my client had an ITIN (IRS Individual Taxpayer Identification Number) when they filed their prior year tax return, but now has a SSN for the current filing season, what prior year AGI amount do they use?
If your client had an ITIN when they filed their prior year tax return, but now has a SSN to file their current year tax return, they should use Zero (0) as the prior year AGI amount.
Link to Turbo question that helped me: https://ttlc.intuit.com/community/taxes/discussion/the-e-file-was-rejected-because-of-ind-032-04-the...
