If you already mailed your form 1099's to the IRS and now need to make a correction, you will need to file by mail, paper copy a Red Copy A and 1096, fill out and mail to the IRS. If you need further assistance preparing & filling out your corrected paper copy, please contact your local tax provider or call the IRS at (800) 829-3676.
E-File Correction: (only if you E-Filed original)
If you accidentally submitted a form that reported wrong dollar amounts or filing in error, and the IRS has accepted the file, you can file a separate correction form to correct the IRS records. You can begin the process of filing a correction form on the efile site by logging into your efile account you set up in the software. Please follow below steps to navigate to E-File Site from Software and review status of E-Filed Forms.
- Select the Help tab "About Laser Link or TaxRight for 20xx" E-file Site select your efile site.
- Select Check Status of E-filed Forms and Login to your efile account.
Correction forms are $7.95 each (available for 1099-MISC, 1099-INT, 1099-S, 1099-DIV, 1098 and W-2).
If you submitted a form that and you need to fix the payer or recipient information, or need to file a correction form for a form other than the ones available on our site (1099-MISC, 1099-INT, 1099-S, 1099-DIV, 1098, W2) contact the IRS directly at (866) 455-7438 or refer to the IRS Guidelines for more information.
Note: If you paper filed the original, then you will need to paper file the correction. If you E-Filed the original and need to make a correction you will need to E-File the correction.
(See article link below for instructions on E-Filing Correction on E-File Site:)
How to File a Correction Form on E-File Site from Software
Filing Corrected Returns on Paper Forms:
Error Charts for Filing Corrected Returns on Paper Forms Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the form(s). Also see part H, earlier.
** Use additional support article links below as needed **
https://support.custsupp.com/hc/en-us/articles/210239606-How-to-Create-a-1099-Correction-Form
https://support.custsupp.com/hc/en-us/articles/360004250553-How-to-Print-a-Corrected-1099-1096
Error Type - Reference guide below:
NOTE: How to report Incorrect Payer Name and/or TIN. If a payer discovers an error in reporting the payer (not recipient) name and/or TIN, write a letter containing the following information.
1. Name and address of the payer.
2. Type of error (including the incorrect payer
name/TIN that was reported).
3. Tax year.
4. Payer TIN.
5. Transmitter Control Code (TCC).
Note: We will not provide you our TCC used - You can use the Number your form was filed under. On the efile site: Filed > Filings under the Federal Filing column is the date the IRS received/accepted the forms along with the receipt confirmation ID number which is the number that the IRS assigns the file when they receive it. You can record this number and provide to the IRS as proof of filing.
6. Type of return.
7. Number of payees.
8. Filing method (paper or electronic).
9. Was federal income tax withheld?
Send the letter to:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
If a payer realizes duplicate reporting or a large percentage of incorrect information has been filed, contact the information reporting customer service site at 866-455-7438 for further instructions.
Type 1 and Type 2 (Pg12) Incorrect Payer/Name (Pg8)
Incorrect Payer Name and/or TIN -
Rev 10/22/24