Thanks... other tax benefits cant be claimed after tax filing date is over.
BUT ITIN can applied after tax filing along with amendment? (tax due date original and extended is over already) just to change status to married from single... and add spouse in amendment of previous year tax return.
https://www.irs.gov/individuals/international-taxpayers/individual-taxpayer-identification-number-it...
• In cases where a current year tax return has already been filed that excluded a spouse or dependent who needs an ITIN, the taxpayer should complete Form 1040X, Amended U.S. Individual Income Tax Return, showing the ITIN applicant’s information, and attach it to Form W-7.
but year is not mentioned here. which creating confusion
