How to correct a 1099 filed in IRIS
The IRIS CSV upload has no corrected-return column. Corrections to returns filed through the Taxpayer Portal are made in the portal, on the Make a Correction page.
Which kind of correction?
| Error | Fix |
|---|---|
| Wrong recipient name or TIN | 1-step correction |
| Wrong amount | 1-step correction |
| Wrong code or checkbox | 1-step correction |
| Form should not have been filed | 1-step correction with every amount set to 0 |
| Wrong form type, for example 1099-MISC instead of 1099-NEC | 2-step: correct the wrong form with all amounts at 0, then file an original on the right form |
| Wrong payer name or TIN | No correction possible. Write to the IRS (see below). |
Making a correction
- On the dashboard, open View Submitted Forms.
- Tick the transmission with the form and select Correct/Replace. Only transmissions that are Accepted or Accepted with Errors can be corrected.
- On Make a Correction, edit the forms and submit from Review and Confirm, or submit several at once from Unsubmitted Forms.
- Send the recipient a corrected copy.
Each form can be corrected once. A second correction must start from the latest corrected transmission. A greyed-out checkbox means the form was already corrected or a correction is in progress.
Rejected submissions: replace within 60 days
If a submission is Rejected or Partially Accepted, file a replacement no later than 60 days after the rejection. After that, and past the due date, late-filing penalties can apply. A replacement resends the whole submission. Wait until the status is final before you replace. A rejected correction cannot be replaced: go back to the original submission and correct it again.
Errors in the payer's name or TIN
These cannot be fixed with a correction. Publication 5717 says to mail a letter with the payer's name and address, the type of error and the wrong name or TIN reported, the tax year, the correct TIN, your TCC, the form type, the number of payees, the filing method and whether federal tax was withheld, to:
Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
Most corrections come from formatting and data errors that can be caught before filing. Run your file through the IRIS CSV validator first, and check names and TINs against W-9s.
Frequently asked questions
Can I upload a CSV of corrected 1099s?
Do I have to e-file corrections?
Sources
Last reviewed November 1, 2026.