If someone receives a corrected 1099-MISC because of a slight name change, must they file an amended return? Or what should they do with the corrected form?

[jay13]

Our software creates correction forms when supplier names are changed, and sometimes those changes are extremely minor. For example, a middle initial is removed/added. If a supplier receives the corrected form, what must they do? Does this require and amended tax return? Or do they just need to keep it for their records?

[MichaelL1]

If all the numbers are the same and slight name change there is no reason to amend the return.

Just keep a copy with the tax records and note that no amended return was needed in your records.