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?
Amending prior years (filed with ITIN) after obtaining SS#.
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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?