I processed ITIN application for a client this tax season. ITIN proceessing center sent a letter indicating that the dependent applying for the ITIN is not on the returns. It turned out that the last name of the dependent was entered incorrectly on the tax return, but was entered correctly on the ITIN form (W-7).

The tax return is still with the ITIN processing center. Which of the following options would be best to get this corrected without complicating matters that could further delay the processing?

1. File 1040X

2. Just correct the name on the on the 1040 and write amended on the top right corner of the 1040 return

3. Just correct the name on 1040 and write copy on the top right corner of the 1040 return with an explanatory note since the tax return itself is still with the ITIN processing center and has not yet been sent to the department that processes the returns.

Any expert advise would be much apreciated.

Thank you.