No, you do not have to correct the 1099-MISC so long as you put the correct identification number for your contractor. The IRS tracks by the ID number not by name.
What if the accountant for contracted worker is requiring an amended 1099-misc? Do I have to issue a corrected 1099-misc and 1096? I'd rather not since the ID was correct.
Thank You
It would seem the accountant does not need the form to be changed. It might be different if it was a W-2 form as that would involve issue like identity and social security earnings. I think it safe to tell him or her that you cannot make the change because it is not necessary and would create a hardship for you.