If your Wife's Last Name and Social Security Number do not match Social Security Administration (SSA) records, the IRS will Reject your return. If your return was rejected, it has already been "cancelled" so to speak. You will need to fix your Wife's Last Name on the return and re-file.
If you were just recently Married and your Wife hasn't changed her Last Name with SSA, then you will need to use her Maiden Last Name on your tax return. Sometimes it takes the SSA a while to update their records to the IRS, so even if she did change her name with SSA but it was fairly recently, she will still need to use her Maiden Last Name on your tax returns this year.
