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After you file
If you need to correct a Form 1099-MISC that you have already sent to the IRS:
For paper forms, see the 2017 General Instructions for Certain Information Returns, part H;
(https://www.irs.gov/instructions/i1099gi/ar01.html#d0e890)
For electronic corrections, see Pub. 1220 (https://www.irs.gov/pub/irs-pdf/p1220.pdf)
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May 31, 2019
7:20 PM