How to use guides | 1099 SmartFile
How do I file 1099-MISC & 1099-NEC Type 1 Corrections?

If you reported incorrect amounts or reported the amounts in incorrect box or made a mistake with checkboxes or filed a form when you are not supposed to, you have made a Type 1 error. These errors require only one filing to make the correction. Please follow the step by step instructions below.

1
Create a corrected filing.

Go to 'Filings' tab from left navigation and click 'Create a correction'

Select 'First' as the correction type. Select the filing to be corrected. Only the filings that are accepted by IRS are shown in this dropdown. If the filing you want to correct is not accepted yet, please wait until it is accepted. Select the same form type and same Payee as in the original form in the 'Form Details' section. Enter the corrected box amounts and check the right checkboxes as appropriate. Save the filing when you are done. Make sure you have not edited the payer info or payee info since you filed the original filing. Payer info and payee info needs to be exactly same on the original filing and corrected filing.

If you have more forms to correct for Type 1 errors, or Type 2 errors, prepare them according to the instructions.

Combine all your corrections in to one submission. You need to send these corrected forms to your recipients too. You can choose email and/or print & mail service to do that. You can also download the PDF copies and send them to the recipients yourself.

How do I file 1099-MISC & 1099-NEC Type 2 Corrections?

If your original filing had incorrect payee TIN or incorrect payee name or filed a wrong type of return (eg: filed a 1099-MISC instead of a 1099-NEC), you have made a Type 2 error. These errors require two filings to make the correction properly. First filing to zero out the original filing and the second filing to issue the corrected filing with right payee information. Please follow the step by step instructions below very carefully.

1
Create a new payee with correct payee TIN and correct payee name.

Create a new payee with correct TIN and payee name. Do not edit your old payee, as we need this old payee information to file the first corrected filing.

Go to 'Filings' tab from left navigation and click 'Create a correction'

Select 'First' as the correction type. Select the filing to be corrected. Only the filings that are accepted by IRS are shown in this dropdown. If the filing you want to correct is not accepted yet, please wait until it is accepted. Select the same form type and same payee as in the original form in the 'Form Details' section. Enter zeros in all box amounts and keep all remaining information (checkboxes, payee account number etc) exactly same as the original filing. This is equivalent to making the original filing void.

Create a second correction by clicking on 'Create a correction' button.

Select 'Second' as the correction type. Select the filing to be corrected. This filing should be same as the filing that you used for your first correction. Select the correct form type and select the payee you created in step 1. Enter the remaining details of the form and save it.

If you have more forms to correct for Type 1 errors, or Type 2 errors, prepare them according to the instructions.

Combine all your correction in to one submission. You are required to send these corrected forms to your recipients too. You can choose email and/or print & mail service to do that. You can also download the PDF copies and send them to the recipients yourself.