What if I transmit the same record twice? | IRS FIRE

Think of filing 1099 forms to the IRS as creating a mail box and putting a money amount in that box. Lets say you efiled a 1099 form for the same recipient and the same money amount of $100 twice. The IRS has then 2 boxes or slots and in each box there is $100 in value. The IRS thinks that this recipient was paid $200 from that payer.

To correct, put together a 1-step, money amount correction with a money amount of $0 and upload as a correction. This 1-step correction will find one mail box and replace the money amount of $100 with $0. The mail box will then be deleted because it has no value. The other $100 transaction in the separate mail box will remain in tack.

We can take the example one step further. Lets say you efiled a 1099 form for the same recipient and the same money amount of $100 and you efiled, by accident, three times. The IRS has 3 mail boxes with $100 in each mail box or $300 in total. You have to submit a 1-step correction with the money amount of $0 two times and that will void two of the transactions and leave one transaction in tack.

There is one more solution. You upload original data to the IRS and it comes back as 'Good, Not Released' and you have 10 days before the data is released to the IRS. Within that 10-day timeframe you can call the IRS and ask them to delete the file and they will. The IRS phone number is 866-455-7438 and you option 3 and then option 3 again.