No, you should not file a 1099 form for payments made to an S-Corporation. You typically do not send a 1099 form to an S-Corporation or C-Corporation. The Internal Revenue Service regards corporations as separate legal entities.
Employers only issue 1099 forms to report certain types of income. The reported income should be what you paid to individuals, partnerships, and any other non-classified corporation entities.
Resolve accidentally sending a 1099 to an S-Corporation by taking a few simple steps:
- Contact the Recipient: Explain your business’s mistake to an S-Corporation and instruct them to disregard the incorrect filing.
- File a Corrected 1099: If you send a corrected physical 1099 form, make that you also file a Form 1096 with the corrected document. Provide an accurate report to the IRS by marking it as a corrected form and explain why you issued the correction.
- Keep Documentation: Utilize your documentation as proof that you addressed the error if the IRS issues a future inquiry or audits your business.
People Also Ask
- How long should I hold onto records in case of audits? – How long you keep any of your documents will depend on the action, expense, or event that it records. While holding onto important records might feel tedious after a certain point, software is able to help streamline and organize the process.
- Can you file an extra 1099 if you have already submitted a 1096? – Yes, but make sure that you are transparent with the IRS about delays or missing information. Switching to electronic filing is one way to eliminate confusion on this topic since you will not need to send a 1096.
We handle 1099 form correction programmatically with our W-2/1099 Forms Filer software. Print the documents that you need on pre-printed forms using our free, downloadable 1099-etc Demo software.
This article was updated on Dec. 23, 2025 to keep its information as fresh as possible. We update this article every six months, before and after tax season, to keep it current with any regulatory changes.