Small business owners may wonder whether you can e-file a corrected 1099 form. The short answer is, yes. Take the following steps in order to promptly e-file a corrected 1099 form.
Step 1: Choose the type of correction.
- Enter the correct details for incorrect recipient names or TIN corrections
- Input the correct amounts in the appropriate boxes for mistaken amounts
- Indicate a correction was made by marking “corrected” on top of your new 1099 form
For information returns that you file in 2026, the IRS will charge penalties from $60 to $680 for each return that you did not file correctly or on time.
Step 2: Enter the payer information.
Send a letter to the IRS with:
- The payer name
- A TIN
Step 3: Enter the correct 1099 information.
- Appropriately fill out all of the boxes
- Write “zero” for the money amounts if you only need to fix the payer’s name or account number
Step 4: Review and transmit your 1099s to the IRS.
- Use an e-file service to directly submit your 1099 form corrections to the IRS
- Send a recipient copy to your contractor and a copy to the relevant state tax department
People Also Ask
- When are corrected 1099s due? – There may not be a hard deadline for filing your business’s corrected 1099s, but you should submit amended forms to the Internal Revenue Service within three years of your original filing date.
- Can I use tax software to file a W-2C correction? – Yes, using software is simple if you need to file corrections for any of your wage and tax statements. It will help streamline when you need to correct a wrong employee name, fix a form that you filed under the wrong tax year, or replace an incorrect Social Security number.
We handle 1099 corrections with two E-File options: E-File Direct (add-on) or E-File Services (via third-party vendor). Explore these and any other capabilities when you download our free 1099-etc Demo software. Call us today at (405) 340-0697.