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@erubicz wrote:

...The SSN was applied for with the Visa application...

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How do you apply for an SSN together with the FN spouse's visa?  A genuine question.

Not aware there is still such a such a long delay with SSN applications, at least systemically.  Most of the time, it's the verification process with the USCIS that takes time (e.g. documentations contain inconsistencies).

If push comes to shove, I'd make sure the clients have all their taxes paid up ahead of April 15, so that there is no balance on which late filing penalty will be assessed.  In the event the issuance of the SSN is delayed beyond Oct, your client may then decide (a) whether to file the return on paper without the FN spouse's SSN or (b) wait until one is issued.

If your clients decide to file without the FN spouse's SSN, what's the worst that can happen?  I suppose your clients may receive a notice and they (or you) can then explain the circumstances that led to the omission.  If the SSN is issued before the notice, they (or you) can call the IRS to have them update their tax records.

In the event your clients decide not to file by Oct, provided the balance due was settled by April 15, they should watch out for the 60-day minimum penalty assessable for late filing.  Worse comes to worst, the IRS may be willing to consider the delay on the SSA's part as a reasonable cause for abatement.

Either way, your client should be advised to maintain documentation of their good faith efforts, including correspondence they have with the SSA, to ensure the timely issuance of the SSN.