There is not a separate 1099 correction form if you make an error during filing season. Use the same form as the original 1099 that you submitted. Keep in mind that there are two categories of 1099 errors. Type 1 errors require only one corrected form. Submit two 1099 forms for Type 2 error corrections.
Type 1 Errors – Correct your previous 1099 with the correct amount, code, checkbox, name, or address. Mark the “corrected” box at the top of the form. Prepare the red Copy A and the Form 1096 transmittal to send to the IRS. Send the amended form to your recipient. Do not file Form 1096 if you electronically file your 1099s.
Type 2 Errors – Fill out the first amended 1099 with the same payer and recipient information as the original one. Put zeroes for the amounts on the form and check off “corrected.” File a new Form 1099 as you would for an originally filed one, not a corrected one. Send the amended and new forms to your recipient. Send red Copy A and Form 1096 to the IRS for paper filing.