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Correcting a 1099 Form with an Incorrect Issuer (Payer) Name or TIN

Here’s how to issue a 1099 correction to the IRS for an incorrect Issuer (Payer) name or TIN in Adams® Tax Forms Helper®.

The IRS asks for different corrective actions based on the type of error you’ve made.

You can find detailed instructions at the IRS website, but here is the action to take if you are correcting a 1099 Form with a wrong Issuer (Payer) name or TIN.

Error: Incorrect Issuer (Payer) Name or TIN

Action: Write a letter to the IRS

A corrected form is NOT required to correct an incorrect Issuer name (yours or your client’s name/company name) or the Issuer’s taxpayer identification number (TIN). The IRS calls the Issuer the “payer.” Instead, you may write a letter containing the following information.

  1. Name and address of the Issuer (payer).

  2. Type of error (including the incorrect Issuer name/TIN that was reported).

  3. Tax year.

  4. Issuer (payer) TIN.

  5. Transmitter Control Code (email Adams Tax Forms Support for our TCC)

  6. Type of return.

  7. Number of payees.

  8. Filing method (paper or electronic).

  9. Was federal income tax withheld?

Send your letter to:

Internal Revenue Service

Information Returns Branch

230 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

You will receive notice from the IRS that your letter (and corrected 1099 info) has been received within 30 business days.

Good on you! You’ve corrected a 1099 for an incorrect Issuer name or TIN!

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