Okay first things, if you are completing a tax return for a client then you need to read up on the rules in the IRS pub 17 on filing statuses. If he was married as of 12/31 then his choice for that tax year was file jointly or separately but he could not file single. So he must amend all returns filed incorrectly to change to the correct filing status. And a spouse can never be claimed as a dependent, you file a joint return instead. The fact that the social security number was issued in 2022 may restrict the credits available to them on the 21 and 20 and 22 returns if those credits require the social security number to be issued by the filing deadline.
