ITIN application without a dummy 1040-X?

Technical topics regarding tax preparation.
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My prospect client filed 2020 tax return (through someone else) with an expired ITIN for the spouse, the IRS accepted the return but rejected the child tax credit (children have SSN's) because the of the expired ITIN. According to the IRS rule, unless the taxpayers have the SSN/ITIN before the deadline (they did not file extension), they won't be able to amend the return claiming the child credit.

Can I apply ITIN based 2020 return?

Since they already filed and the IRS accepted their 2020 return, I cannot re-file. All I can do is to amend. Since there is no change (they cannot get the child credit), the 1040-X will be zero refund or tax due, and the only reason to file the dummy 1040-X is to obtain the ITIN. I would write my explanation as follows:

There is no change from the original return in terms of numbers, however the original return contains an expired ITIN on the part of spouse. The purpose of the amendment is to re-apply the ITIN to make it valid.

Will the IRS accept this? I can apply the ITIN with 2021 return, I would like to make it a client's choice.
Please consider visiting this post where my question at the end has not been answered yet:
viewtopic.php?f=8&t=12065, thanks!
 

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