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1099 E-Filing: Submitting corrections via FIRE

Eric Updated by Eric

If an information return was successfully processed by the IRS and you identify an error with the file and more than 10 calendar days have passed since the IRS accepted the file and it is in "Good" status, you need to file a corrected return. Do not file the Original file again as this may result in duplicate reporting. File only the returns that require corrections. Don’t code information returns omitted from the Original file as corrections. If you omitted an information return, file it as an original return.

A correction is an information return transmitted by the transmitter to correct an information return that was previously transmitted to and successfully processed by the IRS (or state), but which contained erroneous information.


  • DO NOT submit omitted recipients as corrections.
  • DO NOT SEND YOUR ENTIRE FILE AGAIN. Only correct the information returns which were erroneous.
  • When submitting corrections, the Account Number on the corrected forms must match the Account Number on the original submission.
  • The standard IRS correction process will not resolve duplicate reporting. If a payer realizes duplicate reporting or a large percentage of incorrect information has been filed, contact the information reporting customer service site at 866-455-7438 for further instructions.
  • Be sure to use the same payee account number that was used on the original submission. The account number is used to match a correction record to the original information return.
  • Information returns omitted from the original file must not be coded as corrections.
  • Note: the Original 1099 will be overwritten when you correct it. Consider printing a copy of the original(s) before making your corrections.
  • Alternatively, through the Utility Menu, you can make a Copy of your Client (click Utilities > Copy Current Client), and then copy over the original 1099 before correcting it (click Copy Employee/Recipient to Another Client > Copy 1099... then choose the duplicated client).
  • For Corrections, do NOT Reset the original (electronic) file (in Step 3 or Step 5).

Types of Corrections

Type A: Incorrect money amount

The original return was filed with one or more of the following error types:

  • Incorrect money amount
  • Incorrect code in the distribution code
  • Other incorrect form information (checkboxes, dates, other reported data).

For correction Type A you do not need to have the original electronic file created.

  1. Open the corrected 1099.
  2. Correct the appropriate fields.
  3. Mark Corrected.
  4. Click Save.
  5. Follow the 1099 e-filing step-by-step guide. In Step 2 (and in Step 4 if filing for a state), mark Corrected File under File Options.

Type B: Incorrect name or SSN

The original return was filed with one of the following error types:

  • No payee TIN (SSN, EIN, ITIN, QI-EIN, ATIN)
  • Incorrect payee TIN
  • Incorrect payee name
For correction Type B you MUST have the original file created. The Status column (in Step 2 or Step 4) must include “Original-Yes” in order to process a Type B correction (read through all instructions before correcting your 1099’s).
Consider printing copies of your original 1099’s before correcting them. Also, read all instructions before correcting your 1099’s.
Consider printing copies of your original 1099’s before correcting them. Also, read all instructions before correcting your 1099’s.
Type B correction is the same as paper filing a zeroed out correction with a new original 1099.
Option 1: Follow the steps below to create one file which will contain the original information being zeroed out with a new original 1099.

Option 2: Mark the original form as corrected and zero out the amounts. Create a corrected file. Create a new 1099 with the correct information and create a new original file.
  1. In the Create 1099 e-filing/MagMedia Files module, make sure the 1099’s you are about to correct are already included in a file in Step 3 (or Step 5 if a state file). Do NOT reset the file. If you are not sure if a 1099 which needs a Type B Correction had already been included in a File in Step 3 (or Step 5), do the following:
    1. Select a file so that it is highlighted in blue. The Payer name(s), Form types and quantity will be displayed on the right-hand side.
    2. To see which particular 1099’s are included in the file: select Payers/Payee Summary from the dropdown menu (next to the Preview button), and click Preview.
  2. You can now exit the e-filing module to make your 1099 Form corrections. Your corrections will overwrite the original (incorrect) 1099, but the program will detect the changes made to the Recipient’s Name or TIN, and include the appropriate information when creating your electronic file. Remember to enter ‘X’ in the correction box on the 1099. Only those 1099s that are marked ‘Corrected’ (‘X’ in the Corrected box on the form) will be processed.
  3. On the e-file/MagMedia Create File screen (Step 2 or Step 4), mark the Corrected File option. Only Payers with Corrected Forms will then be listed. Select the Payers and Form types you wish to include in the “Corrected” file you are about to create (so that they are highlighted in blue). For the Payers that include Type B Corrections, the Status column must include “Original-Yes” in order for it to process correctly. (If it does not, call CFS for technical assistance before proceeding).
  4. Click the Create File. A new file will be created, which only includes corrected forms.
    A dialog box will be displayed which will show the "Original Name and Recipient ID" as well as "Corrected Name and Recipient ID".
    The file will be created and will contain the original information in which the totals will be zeroed out and the new information with totals.

Note: You can verify the file contains the original information has been zeroed out and has the new information. Select Report Summary from the dropdown menu (next to the Preview button), and click Preview.

The payer(s)/form types in the file will no longer be visible in Step 2 (or Step 4 if a state file); the newly created file will be moved to Step 3 (or Step 5). You must still upload the newly created Correction file to the government (see Step 3, or Step 5 if a state file).
DO NOT submit previously omitted recipients as corrections. Any recipient that was inadvertently omitted from the original file must be transmitted separately as a new original.

Type C: Incorrect payer name and/or TIN

If a payer discovers an error(s) in reporting the payer name and/or TIN, write a letter to IRS containing the following information:

  • • Name and address of issuer
    • Type of error (include the incorrect issuer name/TIN that was reported)
    • Tax year
    • Correct issuer TIN
    • TCC
    • Type of return
    • Number of payees
    • Filing method, paper or electronic
    • If federal income tax was withheld

Mail correspondence to:

Internal Revenue Service

230 Murall Drive, Mail Stop 4360

Kearneysville, WV 25430

Replacement Files

Replacement Files is an information return file sent by the filer because the CHECK FILE STATUS option on the FIRE System indicated the original file was bad. A typical reason for a file to be rejected is that the user mistakenly uploaded an incorrect file. If you feel that the wrong file was transmitted then retransmit the correct file. If the correct file was transmitted but has errors, contact CFS Technical Support at (800) 343-1157 for assistance. After the necessary changes have been made, the file must be Reset and Created again, then transmitted through the FIRE System selecting the Replacement File option.

Filers should never transmit anything to IRS. as a "Replacement" file unless the CHECK FILE STATUS option on the FIRE System indicates the file is bad.

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