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Thanks for the response with details. Appreciate it.

So if we have got the SSN for my spouse in 2025 we should use it even for 2024 return. Correct? Or for 2024 we can file with ITIN and then update the IRS about the SSN later in the year and use SSN for 2025 and onwards returns.

Do we need to update the IRS about the new SSN before e-filing our 2024 returns? If yes, how do we make sure that the IRS has received the information and has updated it's record and now we are good to file our e-return?