Follow the instructions below:
- Obtain another 1099 form MISC
- Obtain form 1096 from IRS which summarizes 1099 information.
- Entering the correct information and check the”corrected” box right at the top of the form.
- Complete the correct information on 1096 form.
- Mail the revised copy of the form to the IRS and independent contractor.
1099-misc:
https://www.irs.gov/pub/irs-pdf/f1099msc.pdf
Form 1096 :
https://www.irs.gov/pub/irs-pdf/f1096.pdf
