If that is the case, and you have an "incorrect" Form 1099-MISC, the IRS directs that you do the following:
"If this form is incorrect or has been issued in error, contact the payer. If you cannot get this form corrected, attach an explanation to your tax return and report your income correctly."
Thus, with an incorrect Social Security Number on your Form 1099-MISC, the IRS would first ask that you contact the issuer, and ask them to send a "corrected" 1099-MISC to both you and the IRS.
In the absence of that, as a secondary course of action, the IRS indicates that you should file your tax return with the incorrect 1099-MISC, and then attach a (written) statement to your tax return explaining that the 1099-MISC has the wrong Social Security Number on it. Additionally, while not absolutely required, you could also send as well a photocopy of the actual 1099-MISC, with the misprinted SSN, as proof, and attached to the back of your tax return with the statement.
As the second approach requires the attaching of a statement (and a photocopy if you so choose), you would need to paper-file your tax return, by mail, in the traditional manner. This action would preclude e-filing your tax return. But, that aside, an incorrect 1099-MISC will not prevent you from filing your tax return.
You may also be interested to read the response to a similar question asked by another taxpayer last season, in that they had an incorrect Form 1099-MISC as well. The answer given there describes substantially the same process as this year. Here is that link:
https://ttlc.intuit.com/questions/2855112
Thank you for asking this important question.
