hi,
I had exactly same issue. My wife used to have ITIN but has SSN now. After reading multiple internet pages here is something that finally worked for us. Just FYI she had already submitted change of ITIN to SSN form with IRS last year, so I guess the IRS database had already updated her ITIN and replaced it with her SSN against her name.
While filing taxes, where it asks for efile PIN, enter your/spouse PIN (this is for someone who always had SSN. The IRS site did allow me to generate the efile PIN for myself with 2014 form1040)
I left spouse section blank for the efile PIN although I did have the one with which we filed last year (since that PIN is associated with ITIN even after entering it multiple times it showed error) and not to mention that you are filing this years taxes with both SSN.
Go the tab of alternate ways to verify or something. In there select the second tab which says something like filing taxes for first time and AGI is 0. Since the IRS had no record of her SSN last year, it will not show any AGI in spite of married filed jointly. so in my case our combined AGI for last year wont work in this column.
Hope this helps. It did help us. Our efile was finally accepted today after scratching our heads around this for almost a week. Just keeping fingers crossed that there is no audit because of this ITIN SSN issue.
Good luck!
