@itonewbie, another quick question. The IRS modified the refund of this tax return because the wife and a dependent had an expired ITINs. Initially, the couple was going to get a refund but because of this issue, it was modified and was notified to pay a sum. 

The return was sent electronically - this was the 2019 tax return. The IRS is asking to send a tax payer tax return along with w7 form. So the question is, do the tax return need to be amended or just printed, signed and send it off along with the filled out w7 form? 

Nothing is changing in the actual return except renewing the ITINs.