Claim for Refund from the IRS

[Terry D EA]

A client was denied the CTC and other credits due to his spouse's ITIN expiring. The IRS reduced the refund which I told him they would do. Now his spouse has renewed the ITIN. They received notice CP12A explaining why the refund was reduced April 22, 2019. This is somewhat new territory for me. The notice says you have three years to claim a refund. Because the IRS changed the tax return and refund amount, should I amend the return or is there another method to use. I looked at form 843 but that doesn't seem to apply.

[Max W]

According to the IRS, once the ITIN is renewed, "any exemptions and credits will be repaid"

See Q15

https://www.irs.gov/individuals/itin-expiration-faqs