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Information Returns - Form 1099 Correction

The 1099 Corrections Form is used to report a correction found on your originally filed Form 1099. There are two types of errors that can be corrected on Form 1099: Type 1 Errors & Type 2 Errors.

Type 1 Errors include: Incorrect tax amount(s), code, checkbox, payee name, or if the return was filed when it shouldn't have been.

Type 2 Errors include: A payee number is missing (ex. TIN, SSN, EIN, QI-EIN, or ITIN), the name and/or address is incorrect, or the original return was filed on the wrong type of return (ex. 1099-MISC form was used to fill a 1099-DIV).

Process for correcting Form 1099

You can correct your Form 1099 electronically or by paper.
  • Paper Filing:

    To paper file a correction for Type 1 errors you will create a new return and enter an “X” in the “CORRECTED” box at the top of the form along with the date. File the form just as you did before, but enter the originally incorrect information correctly. Include a new form 1096 with an “X” in the “CORRECTED” box. You will not need to include the original incorrect form.

    To paper file Type 2 Errors you will need to first prepare a new return. Enter an “X” in the CORRECTED box at the top of the form, including the date.

    Next, enter the payer, recipient, and account number information exactly as it appeared on the original incorrect return; however, do enter a 0 (zero) for all money amounts. You will file the return as if it was the original return except replace the incorrect information with the correct information.

    You will prepare a new 1096 and include a note in the bottom margin of the return with a brief description of why the correction was filed. You will not need to include a copy of the originally incorrect return.

    The 1099 Correction will need to be sent to:
    The Internal Revenue Service,
    Information Returns Branch,
    230 Murall Drive, Mail Stop,
    Kearneysville, WV 25430.
  • Electronically filing corrections:

    You can easily file both Type 1 errors and Type 2 errors electronically through ExpressTaxFilings.com by and follow the prompted steps to do so. You can file a correction electronically even if you paper filed Form 1099.

About Payer & Recipient related content for 1099 Corrections:

If a payer discovers an error in reporting, the payer (not recipient) name and/or TIN, the payer will need to write a letter containing the name and address of the payer, type of error (including the incorrect payer name/TIN that was reported), tax year, payer TIN, TCC, type of return, number of payees, filing method (paper/electronic), and if federal income tax was withheld to the address listed for Correcting Form 1099.

For payee corrections, follow the prior directions on filing a 1099 Correction Form either by paper or electronically. If the payer realizes there was a duplicate reporting or a large percentage of incorrect information has been filed, he will need to contact the IRS customer service at 1-866-455-7438 for further instructions.

Due Dates

  • Paper Filing

    The Due date for paper filing all versions of the Form 1099 are due by March 2, 2015.
  • Electronic Filing

    If filed electronically, the Form 1099 is due by March 31, 2015. Corrections can be filed after the due date, however you will need to notify the IRS of the correction before submitting the correction.

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Due Dates

Form 1099-MISC, 1099-INT, 1099-DIV & W-2 due dates
Filing 2014 Forms 1099 & W-2 to Recipients/Employees - February 2, 2015.

Paper: 2014 Form 1099 to Federal (IRS) - March 2, 2015
2014 Form W-2 to Federal (SSA) - March 2, 2015

Electronically: 2014 Forms 1099 & W-2 Federal (IRS/SSA) - March 31, 2015