New SSN for 2025 for spouse

[sam-doshi]

Dear Wiz folks:

I am helping a friend with taxes, and he finally got an SSN for his wife in 2025, they are in US and married for years. 

Can he use this new SSN to file his 2024 return?? 

Follow-up question..

Can he amend his previous returns (2021, 2022, 2023 ) from HOH to MFJ using this new SSN

TYIA

[MonikaK1]

Yes, once the spouse has an SSN, they should use it to file their return.

If they were married and living together in 2021-2023, he should not have filed head of household; the only statuses legally available to him were married filing jointly or married filing separately. Those returns can be amended to correct the filing status to married filing jointly. The 2021 amended return needs to be filed no later than April 15, 2025.

If the spouse had income in the prior years, her income needs to be added to the amended returns.

See this IRS webpage for more information on filing status.

[sam-doshi]

Thanks a bunch MonikaK..

However, doesn't the "date of issue" of the new SSN matter? as it didn't exist in the previous years? I don't want him to get in trouble with IRS.. 😐  sorry and thank you again

[MarilynG1]

No, the date of issue of the new SSN doesn't matter, if filing an Amended Return after receiving it. 

Here's more info on How to Amend a Prior Year Return.

@sam-doshi