Can I File a 1099 Form for Payments Made to an S-Corporation?

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, because the Internal Revenue Service regards corporations as separate legal entities. Employers only issue 1099 forms to report some types of income. The reported income should be what you paid toward 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 – File a Form 1096 with your corrected 1099 form. Provide the accurate report to the IRS, mark 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.

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 demo software.

Software Solutions from AMS

Our W-2 and 1099 Forms Filer is our only required platform. From there, users pick the services they need. Choose from the tools below to build out your customized accounting software.