FAQ About All Types of 1099 Forms

What is the process for correcting paper 1099 forms? 

If an error is discovered on a return that has been filed with the Internal Revenue Service, it must be corrected as soon as possible by filing Copy A and Form 1096 with the Internal Revenue Service Center for your area.  Follow the detailed instructions provided by the Internal Revenue Service to correct errors.  Do not cut or separate Copies A of the 1099 forms that are printed two or three to a page.  Submit the entire page even if only one of the forms on the page is completed.  Do not submit corrected returns to the Internal Revenue Service if you are only correcting state or local information. Contact the state or local tax department for help with this type of correction.  Corrected statements must also be provided to all recipients. 

If you filed 1099s using Filetaxes.com, you can use it to correct 1099 forms. Simply log-in to the system and click 'View Dashboard on the top menu, then choose 'Correct 1099s' link at the bottom of the page. 

What if corrections are discovered throughout the year that total more than 250 – how do I file them?

The 250 electronic filing threshold is based on the calendar year, not each reporting submission.  For example, if an error is discovered and 200 Forms 1099-DIV must be corrected, these filings can be filed either electronically or on paper. If, at a later date, additional errors are discovered and another 150 Forms 1099-DIV must be corrected for the same calendar year, 50 forms from the second batch could be filed on paper; however, the remaining 100 forms must be filed electronically.  Any additional 1099-DIV corrections for that particular calendar year would also be required to be filed electronically. 

For corrections, does the 250 e-file requirement apply based on the total number of corrections or is it based on form type? 

For 1099 forms, the 250 e-file requirement is based on form type.  For example, if you have 200 Forms 1099-DIV to be corrected and 200 Forms 1099-INT to be corrected, neither type of form is required to be filed electronically since the number to be corrected is below the 250 e-file threshold for each form type.  

Do corrections have to be filed in the same manner that the originals were filed? 

Corrections do not have to be filed in the same manner that the originals were filed; however, any filer with 250 or more 1099 corrections per form type during a calendar year must file them electronically.  

Are filing extensions available?

You may request an automatic 30-day filing extension by completing Form 8809 – Application for Extension of Time to File Information Returns – and sending it to the address listed on the form.    You must file Form 8809 by the due date of the return in order to be granted the extension. 

You may request a second 30-day extension by filing another Form 8809 before the end of the first extension period.  However, this extension request is subject to review and will not automatically be granted.  The Internal Revenue Service will review the request and notify you of its acceptance or denial with a written letter of explanation. 

These extensions will only extend the due date for filing returns; you must still provide the 1099 forms to the recipients by the due date.

You may request a 30-day extension to furnish the statements to recipients by sending a letter on or before the due date to:
Enterprise Computing Center – Martinsburg
Information Reporting Program
Attn:  Extension of Time Coordinator
240 Murall Drive
Kearneysville, WV  25430

Your letter must include:
  • Your name
  • Your taxpayer identification number (TIN)
  • Your address
  • Type of return
  • A statement that your extension request is for providing statements to recipients
  • A reason for delay
  • The signature of the payer or authorized agent

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