If a payer discovers an error in reporting the payer (not recipient) name and/or TIN, write a letter containing the following information:
- Name and address of the payer,
- Type of error (including the incorrect payer name/TIN that was reported),
- Tax year,
- Payer TIN,
- Transmitter Control Code (TCC)
- Type of return,
- Number of payees
- Filing method (paper or electronic).
- 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.
Was this article helpful?
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