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How to correct payer information? | IRS FIRE


void 1099 records You can correct recipient information by transmitting a 1-step or 2-step correction, depending on whether you want to correct a money amount or a recipient name/TIN. Correcting the issuer or payer information is not as easy.

If an error is discovered in reporting the issuer’s (not recipient) name and/or TIN, the issuer should write a letter to the IRS containing the following information:

• Name and address of issuer
• Type of error (include the incorrect issuer name/TIN that was reported)
• Tax year
• Correct issuer TIN
• TCC
• Type of return
• Number of payees
• Filing method, paper or electronic
• If federal income tax was withheld

Mail correspondence to:

Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430