If you already mailed your form 1099s to the IRS and now need to make a correction, you will need to file by paper Red Copy A and 1096 and mail to the IRS. If you need assistance preparing your corrected paper copy, please contact your local tax provider or contact IRS at https://www.irs.gov/help/contact-your-local-irs-office
Information on Filing Correction:
Filing Corrected Returns on Paper Forms: Error Type 1 Incorrect money amount(s), code, or checkbox Or Incorrect address, Or Incorrect payee name, or A return was filed when one should not have been filed.
Error Type 1 errors require only one return to make the correction.
Caution: If you must correct a TIN and /or a name and address, follow the instruction under Correction Error Type 2.
Correction Error Type 1:
Form 1098, 1099, 5498, or W2G:
- Prepare a new information return.
- Enter an "X" I the 'CORRECTED" box (and date optional) at the top of the form.
- Correct any recipient information such as money amounts and address. Report other information as per original return.
Form 1096:
- Prepare a new transmittal Form 1096
- Provide all requested information on the form as it applies to Part A, 1 and 2.
- File Form 1096 and Copy A of the return with the appropriate service center.
- Do not include a copy of the original return that was filed incorrectly.
Correction Error Type 2:
No payee TIN (SSN, EIN, QI-EIN, or ITIN) or Incorrect payee TIN or Incorrect name and address Original return filed using wrong type of return (for example, a Form 1099DIV was filed when a Form 1099INT should have been filed).
Two separate returns are required to make the correction properly. Follow all instructions for both Steps 1 and 2.
Note: You do not have to file a corrected return for an incorrect payer TIN and/or incorrect payer name and address.
Step 1 - Identify incorrect return submitted:
- Prepare a new information return.
- Enter an “X” in the “CORRECTED” box (and date optional) at the top of the form.
- 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 W2G
- Prepare a new information return.
- 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.
- Include all the correct information on the form including the correct TIN, name, and address.
B. Form 1096
- Prepare a new transmittal Form 1096
- Enter the words “Filed To Correct TIN,” “Filed to Correct Name and Address,” or “Filed to Correct Return” in the bottom margin of the form.
- Provide all requested information on the form as it applies to the returns prepared in Steps 1 and 2.
- File Form 1096 and Copy A of the return with the appropriate service center.
- Do not include a copy of the original return that was filed incorrectly.
See additional Support Article below as needed:
How-to-File-a-Correction-Form-directly-on-E-file-Site-from-the-Software