What if I filed a 1099 with the wrong payer information?

If you discover that you filed a 1099 with the incorrect payer name, address, and/or taxpayer identification number (TIN), you must write a letter to the IRS/ECC-MTB to correct the form.

The letter must contain the following information:

• Name and address of payer
• Type of error (also include the incorrect payer name, address, or TIN that was reported)
• Tax year
• Payer TIN
• Transmitter Control Code (TCC)
• Type of Return
• Number of Payees
• Filing method (paper or electronic)
• Whether Federal income tax was withheld

Send the letter to:

Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430