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Get your taxes done using TurboTax
No. You cannot file a tax return with a retroactive ITIN to claim a credit.
CPA Marshall Hunt in an article in The Tax Advisor wrote:
“Similarly, Sections 205 and 206 of the PATH Act added limitations on claiming the child tax credit, including the additional child tax credit, and the American opportunity tax credit by providing that a taxpayer identification number can be used to claim those credits only if it was issued on or before the due date of the return.
"The new provisions do not specify whether the due date for these purposes is the original due date or the due date with a timely filed extension.
"The major impact of this change will be on taxpayers using newly issued ITINs. As is the case with the provision affecting the EITC, these provisions disallow retroactive filing of either amended or original prior-year returns that were due before issuance of the ITIN to claim the child tax credit or the American opportunity tax credit.”
See ITINs: The Rules Have Changed
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