Filing Corrections -1099's Type 1 and 2 Instructions

If you already mailed your form 1099's to the IRS and now need to make a correction, you will need to file by paper copy a Red Copy A and 1096, fill out and mail to the IRS, if you need further assistance preparing your corrected paper copy, please contact your local tax provider or call the IRS at (800) 829-3676. Information on filing Correction:

Efile Correction: (only if you original efile)

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 file a correction form on our efile site by logging into your efile account you set up in the software.

  1. Select the E-file tab in Laser Link or TFP 20.## - (you will only be able to file a correction for the current tax filing year)
  2. Select Check Status of E-file Forms and Login to your efile account
  3. Select Order History - Filed Forms
  4. Select the Form type 
  5. Select the File a Correction next to the Recipient and follow the steps

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 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 and W-2) contact the IRS directly at (866) 455-7438 or refer to the IRS Guidelines for more information.

Note: If you paper file you will need to paper file the correction.  If you efile and need to make a correction you are able to efile or paper file 

Filing Corrected Returns on Paper Forms:

Error Type 1

  • Incorrect money amount(s), code, or checkbox, 
  • A return was filed when one should not have been filed

These errors require only one return to make the correction. Caution: If you must correct a TIN or a name and address, follow the instruction under Error 2.

Correction

A. Form 1098, 1099, 5498, or W-2G

  1. Prepare a new information return.
  2. Enter an "X" I the 'CORRECTED" box (and date optional) at the top of the form.
  3. Correct any recipient information such as money amounts. Report other information as per original return.

B. Form 1096

  1. Prepare a new transmittal Form 1096
  2. Provide all requested information on the form as it applies to Part A, 1 and 2.
  3. File Form 1096 and Copy A of the return with the appropriate service center.
  4. Do not include a copy of the original return that was filed incorrectly.

Error Type 2

  • No payee TIN (SSN, EIN, QI-EIN, or ITIN)
  • Incorrect payee TIN
  • Incorrect payee name
  • Original return filed using wrong type of return (for example, a Form 1099-DIV was filed when a Form 1099-INT should have been filed).

Two separate returns are required to make the correction properly. Follow all instructions for both Steps 1 and 2.

Correction

Step 1. Identify incorrect return submitted.

  1. Prepare a new information return.
  2. Enter an “X” in the “CORRECTED” box (and date optional) at the top of the form.
  3. Enter the payer, recipient, and account number information exactly as it appeared on the original incorrect return; however, enter 0 (zero) for ALL money amounts.


Step 2. Report correct information.

A. Form 1098, 1099, 5498, or W-2G

  1. Prepare a new information return.
  2. Do not enter an “X” in the “CORRECTED” box at the top of the form. Prepare the new return as though it is an original.
  3. Include all the correct information on the form including the correct TIN, name, and address.

B. Form 1096

  1. Prepare a new transmittal Form 1096
  2. Enter one of the following phrases in the bottom margin of the form.
    • “Filed To Correct TIN,”
    • “Filed to Correct Name and Address,”
    • “Filed to Correct Return”
  3. Provide all requested information on the form as it applies to the returns prepared I Steps 1 and 2.
  4. File Form 1096 and Copy A of the return with the appropriate service center.
  5. Do not include a copy of the original return that was filed incorrectly.

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).
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.

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Incorrect Payer Name and/or TIN - 

Rev 5/9/19

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