Can I use 2022 SSN for 2021 income tax return?

[rickyhuang]

My wife just received her SSN last week which we applied along with green card since mid last year when we got married. She does not have ITIN. Can I use this new 2022 SSN to file tax return for 2021 under married file jointly since we were married in 2021? I was told I can not use this SSN since it was provided to us in 2022, and we are filing 2021 tax return. Thanks!

[NCperson]

yes, use the SS# to file in 2021.  Sounds like she is a resident alien (marriage visa), so the way to get the benefit of that is to use the SS#.  The fact that the SS# was not provided until 2022 is immaterial to the equation.

https://www.irs.gov/forms-pubs/using-a-social-security-number-ssn-or-individual-taxpayer-identificat...

[SweetieJean]

But see:

Congress Makes Changes to Popular Tax Credits (thetaxadviser.com)

[Opus 17]

Yes, if she has an SSN issued, use it on your tax return.

However, you won't be able to e-file.

If your wife previously used an ITIN, she will also need to send a letter to the IRS reporting the change.  This is separate from the tax return (different address, different envelope). 

https://www.irs.gov/individuals/additional-itin-information

The fact that an SSN was issued in 2022 might affect her eligibility for certain credits on the 2021 tax return, but let the IRS figure that out.  You may not actually be affected, depending on your tax facts. 

[SweetieJean]

spam

[davidlaw69]

Is this information still correct?  Is there a document, rule, statue, regulation, etc. confirming what you posted?  Thanks.