Once the IRS issues the ITIN or ITINs, the taxpayer can file required prior-year returns and state or local tax returns. I don't see any restriction on filing a prior year joint return with a newly issued ITIN ... the only restrictions are for the credits that the PATH act now disallows ... so did they deny the spouse or all the credits your program may have allowed on the amended return? I know my professional program requires me to "override" the auto credit calculations.
The new provision disallows retroactive filing of either amended or original prior-year returns to claim the EITC.
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. 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.
