Correcting an 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 1-866-455-7438 for further instructions.

Please click here to review the 1099 User Guide for additional information on creating corrections.


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