non-resident spouse with 2024 social security number

[just-ask]

My son married a non-resident in 2023.  She applied for a social security number and received it in January of 2024.  Can my son file jointly for 2023 and use her social security number even if she dind't receive it until 2024?

[MinhT1]

Yes.

You can use the SSN on your 2023 return as it was issued on or before the due date of the 2023 return (April 15, 2024).