Filing Corrected Returns on Paper Forms

If you filed a return with the IRS and later discover you made an error on it, you must:

  1. Correct it as soon as possible and file Copy A and Form 1096 with your Internal Revenue Service Center
    Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the form(s).
  2. Furnish statements to recipients showing the correction.
    When making a correction, complete all required information

Do not cut or separate forms that are two or three to a page. Submit the entire page even if only one form is completed.

 

Error Type 1

  • Incorrect money amount(s), code, or checkbox or
  • Incorrect address or
  • Incorrect payee name or
  • Return was filed when one should not have been filed

These errors require only one return to make the correction. Caution: If you must correct a TIN and/or an address and name follow
the instructions under Error 2, instead of these instructions

 

For Forms 1098, 1099, 5498, or W-2G

  1. Prepare a new information return.
  2. Enter an “X” in the “CORRECTED” box (and date (optional)) at the top of the form.
  3. Correct any recipient information such as money amounts & address. Report other information as per original return

For Form 1096

  1. Prepare a new transmittal Form 1096
  2. Provide all requested information on the form as it applies to Part A, 1 and 2
  3. File Form 1096 and Copy A of the return with the appropriate service center.
  4. Do not include a copy of the original return that was filed incorrectly.

Error Type 2

  • No payee TIN (SSN, EIN, or ITIN) or
  • Incorrect payee TIN or
  • Incorrect Name AND Address or
  • Original return filed using the wrong type of return

This will require two separate returns to make the correction properly. Read and follow all instructions for both Steps 1 and 2
Note: You do not have to file corrected return for an incorrect payer information. TIN or incorrect payer name and address

Step 1: Submit corrected information without monetary values

  1. Prepare a new information return.
  2. Enter an “X” in the “CORRECTED” box (and date optional)) at the top of the form.
  3. Enter the payer, recipient, and account number information exactly as it appeared on the original incorrect return; however, enter 0 (zero) for all money amounts

Step 2: File new report with the correct information

For Forms 1098, 1099, 5498, or W-2G

  1. Prepare a new information return.
  2. Do not enter an “X” in the “CORRECTED” box at the top of the form. Prepare the new return as though it is an original.
  3. Include all the correct information on the form including the correct TIN, name, and address.

For Form 1096

  1. Prepare a new transmittal Form 1096.
  2. Enter the words “Filed To Correct TIN, Name, and/or Address” or “Filed to Correct Return” in the bottom margin of the form.
  3. Provide all requested information on the form as it applies to the returns prepared in Steps 1 and 2.
  4. File Form 1096 and Copy A of the return with the appropriate service center.
  5. Do not include a copy of the original return that was filed incorrectly.

Error Type 3

  • Incorrectly reporting your company info ( PAYER )

Error Reporting Payer Taxpayer Identification Number TIN or Payer name

If you sent in the original 1099s and 1096 with your incorrect business name or Federal ID number, write a letter to the IRS/.MCC containing the following information:

  1. Name and address of your business
  2. A description of the error (provide incorrectly filed name and TIN number
  3. Tax year of the error
  4. Your correct TIN number
  5. Type of return(s) filed
  6. Number of payees submitted
  7. Filing method used (paper, electronic, or magnetic media)

Send the letter to IRS-Martinsburg Computing Center, Information Reporting Program, 240 Murall Drive, Kearneysville, WV 25430
If you realize duplicate reporting or a large percentage of incorrect information has been filed, contact the information reporting customer
service site at 1-866-455-7438 for further instructions.

Tips

Do not staple the forms to Form 1096.

Form 1096. Use a separate Form 1096 for each type of return you are correcting. For the same type of return, you
may use one Form 1096 for both originals and corrections.

Corrected Checkbox: Enter an “X” in the corrected checkbox only when correcting a form previously filed with the I RS
or furnished to the recipient.

Account number. If the account number was provided on the original return, the same account number must be
included on both the original and corrected return to properly identify and process the correction. If the account number
was not provided on the original return, do not include it on the corrected return.

Recipient’s statement. You may enter a date next to the “CORRECTED” checkbox. This will help the recipient in
the case of multiple corrections.

Where to File Form 1099 and 1096.  Select the center where your business is located and address the envelope to:

 

Alabama, Arizona, Arkansas, Connecticut, Delaware, Florida, Georgia, Kentucky, Louisiana, Maine, Massachusetts, Mississippi, New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, Texas, Vermont, Virginia, West Virginia

Department of Treasury
Internal Revenue Service Center
Austin, TX 73301

Alaska, California, Colorado, District of Columbia, Hawaii,
Idaho, Illinois, Indiana, Iowa, Kansas, Maryland, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, North Dakota, Oklahoma, Oregon, South Carolina, South Dakota, Tennessee, Utah, Washington, Wisconsin, Wyoming

Department of Treasury
Internal Revenue Service Center
Kansas City, MO 64999

If your legal residence or business is outside the United States

Department of Treasury
Internal Revenue Service Center
Austin, TX 73301

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