First you need to order Form 1096 directly from the IRS. This can take up to 10 days to receive. You cannot simply print off the form from the on-line irs.gov site because it’s a machine readable form. You then need to prepare a 1099-NEC form exactly as you did the first time but mark it “corrected” at the top and then put the correct $ amount in box 1. File the form 1096 and the corrected 1099-NEC with the IRS at the address listed on the form.
