I got legally married to a foreign spouse in 2021. I filed as "married filing separately" for years 2021 and 2022. She never got an ITIN, so I put "nonresident alien" in her SSN# box. Starting in 2023, I began taking the "married filing jointly" tax deduction in anticipation of her arrival. I have not filed my 2023 taxes yet but I did file an extension. She will likely arrive around May this year, and as soon as she arrives she will receive an SSN#. She still has no ITIN.
Two questions:
-Can I file my 2023 taxes as "married filing jointly" when she gets her new SSN, even though that number didn't exist until 2024?
-Are there any special forms I need to send to the IRS to notify them of the new SSN? I have heard that new SSN#'s take a few months to be fully recognized by the system
