I have filed an ITIN application for my wife in January 2017 along with that year's federal tax return. However, the ITIN application got rejected because of an error on the ITIN application made by my CPA. My refund amount was adjusted by excluding my spouse's exemption. Do I need to file another fresh ITIN application this year along with this year's federal return or should I send in corrected ITIN application with a copy of last year's federal tax return?
