I have never amended a W-2 or 1099 for the sole purpose of correcting the recipient address. The employer is required to mail the form to the address on file. Many times that address is on the IRS form W-4.
Many times, the form is returned to the employer by the US Postal Service for nondelivery. We would release the form upon receiving some communication from the former employee of the new mailing address.
@clarksbs
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