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.