What if I am not amending, I haven't file any tax return, and I would like to do it since 2012, but not sure if the new rule applies in my situation, I just got my ssn in 2015, I am not going to amend any return I just going to file my return for first time. Instructions for form 1040X 2016 specify amended returns and pub 596 specify 2015 returns Any thoughts?