Yes it will effect and yes you will pay penalties if you didn't have another exception ... but the real question is WHY are you amending ? There is nothing to gain by doing so. (Sec. 204) Prohibits a taxpayer from filing
an amended claim for the earned income tax credit, the child tax credit, or the
American Opportunity tax credit after the taxpayer has been issued a Social
Security account number.
https://www.congress.gov/bill/114th-congress/house-bill/2029
What do I do when I am assigned a social security number (SSN)?
Once you receive a SSN, you must
use that number for tax purposes and discontinue using your ITIN. It is
improper to use both the ITIN and the SSN assigned to the same person to file
tax returns. It is your responsibility to notify the IRS so we can
combine all of your tax records under one identification number. If you
do not notify the IRS when you are assigned a SSN, you may not receive credit
for all wages paid and taxes withheld which could reduce the amount of any
refund due. You can visit a local IRS office or write a letter explaining
that you have now been assigned a SSN and want your tax records combined.
Include your complete name, mailing address, and ITIN along with a copy of your
social security card and a copy of the CP 565, Notice of ITIN Assignment, if
available. The IRS will void the ITIN and associate all prior tax
information filed under the ITIN with the SSN. Send your letter to:
Internal Revenue Service
Austin, TX 73301 - 0057
