Let's say you filed last year with the primary Taxpayer the spouse with ITIN 999-88-999, and your AGI (listed on your 1040 line 11 was 100,000.
Now that spouse has a Social Security Number, but the IRS has not changed that in their files yet, so the return is rejected.
You switch the spouse/taxpayer so now YOU are listed first.
You have a Social Security number.
You SOULD be able to efile, but you may need to enter 0 as prior AGI.
The 100,000 AGI will be connected to the ITIN (eventually the new Social Security Number). Your Social security number AGI for 2023 should show as zero.
The IRS allocates everything to the primary taxpayer.
Regardless, the times you try to efile with your Social Security Number won't count against the times you try to file with his new Social Security Number.
HERE is also a link for making an Identification account with the IRS. That will give you a security PIN for filing. (Go to create an account for the first time)
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
