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:
IRS - Enterprise Computing Center - Martinsburg
Information Reporting Program
230 Murall Drive
Kearneysville, WV 25430