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Get your taxes done using TurboTax
You have a problem with timing.
Firstly, most non-resident taxpayers can't get an ITIN unless they file the W-7 application for ITIN at the same time as your tax return. The proof you need to send with the form will depend on your situation and is described in the instructions for the form W-7. https://www.irs.gov/uac/about-form-w7
If you didn't have an SSN (or ITIN) by the due date of your 2016 return (including extensions), you can't claim the American opportunity credit on either your original or an amended 2016 return, even if you later get an SSN (or ITIN). Also, you can't claim this credit on your original or an amended 2016 return for a student who didn't have an SSN, ATIN, or ITIN by the due date of your return (including extensions), even if the student later gets one of those numbers.