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How do I correct a 1099?

A correction fixes a filing the IRS has already accepted. If the IRS rejected the filing, fix the information and resubmit it. That resubmit is not a correction, and it is not charged again. Correct only the filings that are wrong. A filing that was sent electronically is corrected electronically.

On the Filings page, open the Accepted tab and choose Correct this form on that row. You can also choose Create a correction, then select the accepted filing. The year on the Filings page is the year of the correction. The payer stays the payer on the account. If a correction of that form is already in process, wait until the IRS accepts it. The next correction starts from that accepted correction.

If the original was filed with another provider, choose Create a correction and say it was filed somewhere else. For a filing that went through IRIS, enter that filing's Unique Record ID. It looks like 2026-12345678901-a1b2c3d4e|1|1. Copy it from the provider that filed the original. For a filing that went through FIRE, enter the payee TIN and the name exactly as they were filed, and say whether that name was a person or a business. Select the payee this correction is for, or add a new payee. The payer on this account must be the payer on the original. State filing is not part of a correction for a form that was filed somewhere else. After those details, choose the same reason you would for a form filed here.

Then choose what needs to change. The four sections below are the four reasons. Each reason saves a draft. When you close the screen, you land on the Drafts tab. Create every correction you need, then choose Review & Submit Filings and submit them. After the IRS accepts a correction, send the recipient a copy. You can email it, use print and mail, or download the PDF and send it yourself.

The payee name or TIN is wrong

You edit the payee you already have, then review and save one correction of that form. The IRS receives the name and TIN as they should have been filed.

1
Choose this reason

On What needs to change?, choose The payee name or TIN is wrong. The next screen is the payee already on the filing. Update that payee. A second payee would be a different recipient, and the IRS would not treat it as a correction of this form.

Change the legal name, the TIN, or both, and save the payee. The payee is saved before the form opens. The form then shows the name and TIN you just saved.

The amounts and the other boxes are filled in from the accepted filing. Change an amount on this same form if it is also wrong. Enter the final correct amount in each box. A correction replaces the accepted amounts. The year, the form type, and the payer stay as they were filed. Save the form.

Close the screen. The correction is on the Drafts tab. Each other accepted form for this payee is its own correction. Repeat these steps for each form that needs the new name or TIN.

When every correction is ready, choose Review & Submit Filings and submit them together. The IRS receives one correction of this form.

After the IRS accepts the correction, send the recipient the corrected form by email, by print and mail, or as a PDF you send yourself.

An amount or a code is wrong

You enter the correct amount for every box, then save. This is one correction of the same form. The payee stays the one on the accepted filing.

On What needs to change?, choose An amount or a code is wrong. The form opens next. The payee cannot be changed on this path. If the name or TIN is wrong, choose that reason instead and update the payee first.

The form is filled in from the accepted filing. Change every amount or code that should be different. Enter the final correct amount in each box. A correction replaces the accepted amounts. It does not add the difference to them or subtract the difference from them. Occupation codes, checkboxes, and the other boxes stay as filed unless you change them. The year, the form type, and the payer stay as they were filed.

Save the form. This creates one correction of the same form type.

Close the screen. The correction is on the Drafts tab. Create any other corrections you need, then choose Review & Submit Filings and submit them together.

After the IRS accepts the correction, send the recipient the corrected form by email, by print and mail, or as a PDF you send yourself.

This form should not have been filed

Every payment amount is set to 0. You review the form, then save. This is one correction, and it tells the IRS the form should not have been issued.

On What needs to change?, choose This form should not have been filed. The form opens with the payment amounts already cleared.

Every payment amount is 0. Tipped occupation codes are blank. Checkboxes on the form, including direct sales, are unchecked. Boxes that describe the payment, such as a description or a closing date, are cleared. The payee, the payee account number, the year, the form type, and the payer stay as they were filed. Read the form before you save it.

Save the form. This creates one correction of the same form, with the payment amounts at 0.

Close the screen. The correction is on the Drafts tab. Choose Review & Submit Filings and submit it.

After the IRS accepts the correction, the recipient copy is the same form with the payment amounts at 0. Send it by email, by print and mail, or as a PDF you send yourself.

The form type is wrong

You choose the right form and enter its amounts. Saving creates two filings. One correction removes the form the IRS already has. The other filing is the form that should have been filed. Submit both.

On What needs to change?, choose The form type is wrong. The next screen is where you enter the form that should have been filed. The form type the IRS already accepted is not in the list.

Select the right form. If the accepted filing was a 1099-NEC and the payment was interest, select 1099-INT. The boxes and the checks follow the form you select, and the form is checked against the rules for that form. Enter the amounts for the form you selected. The payee and the year stay as they were. The payer stays the payer on the account.

Save once. Saving creates two filings. The first is a correction of the original form. Every payment amount on that correction is 0, the occupation codes are blank, and the checkboxes are unchecked. The second is a new filing of the form you selected, with the amounts you entered. That new filing is a new original. It is a filing of the right form, and the IRS treats it as an original once the wrong form has been removed.

Close the screen. Both filings are on the Drafts tab. You can open either one and delete it on its own. Deleting the correction leaves the new filing. Deleting the new filing leaves the correction.

Choose Review & Submit Filings and submit both filings. The correction that removes the wrong form is sent to the IRS. The new form stays on the Processing tab until the IRS accepts that correction, or accepts it with errors. It is sent after that. If the IRS rejects the correction, the new form stays on the Processing tab. While the new form is waiting, the payee name and TIN stay locked.

After the IRS accepts the new form, send the recipient a copy of that form. The copy is the form you meant to file. You can email it, use print and mail, or download the PDF and send it yourself.