The same thing happened to me. E-filing was rejected due to the new SSN for the spouse. She has been using an ITIN number last couple of years. As a lot of people suggested, I put "0" as the AGI, and it worked. Initially, I was hesitant to do it. However, when I saw the article on IRS.gov website felt okay to do it.
https://www.irs.gov/e-file-providers/self-select-pin-method-for-forms-1040-and-4868-modernized-e-fil...
If my client had an ITIN (IRS Individual Taxpayer Identification Number) when they filed their prior...
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.
As of now, it looks Federal Accepted and State still PENDING. Not sure if it will change in the future.
I hope this helps.
Thank You.
