Determine which type of correction is needed (Type 1 = First Correction or Type 2 = Second Correction):
- Type 1/First Correction = Incorrect money amount(s), code, check box, payee name or a return was filed when one should not have been filed.
- Type 2/Second Correction = No payee TIN, incorrect payee TIN, incorrect name and address or the original return was filed using the wrong type of return (e.g. a 1099-DIV was filed when a 1099-INT should have been filed).
Please click here to review the IRS Instructions on correction types.
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Articles in this section
- A Return was Filed when one should not have been (e.g. Another Preparer Submitted the 1099 to the IRS)
- Completing a Correction for a 1099 that was Submitted Using ftwilliam.com's Fulfillment Service
- Correcting an Incorrect Payee Address
- Correcting an Incorrect Payer Name and/or TIN
- Correction Types
- Important Notes to Remember when Completing Corrections