Are you filing a joint return? Your spouse should use the last name that matches her current Social Security card.
However,---are you sure the name is the obstacle to e-filing? Lots of forms are not yet ready, so lots of users have to wait to e-file. And...the IRS is not accepting e-files until January 29.
Click Review to see if you are waiting for some forms.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**