How to correct payer information? | IRS FIRE
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 issuers (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