How to Correct Payer Information on IRS Forms
Correcting payer information is different from correcting recipient details. While recipient errors can often be fixed with a 1-step or 2-step electronic correction, payer (or issuer) errors require a written request to the IRS.
If an incorrect payer name or TIN is reported, the issuer must send a letter to the IRS with the following details:
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Name and address of the issuer
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Type of error (include the incorrect issuer name/TIN reported)
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Tax year
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Correct issuer TIN
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TCC (Transmitter Control Code)
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Type of return filed
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Number of payees affected
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Filing method (paper or electronic)
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Whether federal income tax was withheld
Mailing Address for Corrections
Send all correspondence to:
Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Providing complete and accurate details in your correction request helps the IRS process your update without further delays.