Thanks for reply.
spouse was resident alien but not having ITIN at time of filing taxes. so filed as single and thought of amending it later. so can apply for ITIN along with previous year tax amendment.
I read somewhere rule changed for ODC. ITIN issued later year cant be used to amend prior year taxes to get ODC. other dependent credit. But any timeline to apply for ITIN if taxes already filed.
Thanks and appreciated
