If you are an Independent Contractor that issued a 1099-MISC in error and need to void or file a corrected 1099-MISC the
IRS states, "The IRS operates a centralized call site to answer questions
about reporting on Form 1099 and other information returns. If you have
questions related to reporting on information returns, call
1-866-455-7438", Monday - Friday 7:30 am - 4:30 pm Central Time in order to void or correct this information.
If you only have to correct it you can file a Copy A and Form 1096 with IRS. To learn more about correcting returns, you can refer to this article (Look at Appendix H): https://www.irs.gov/pub/irs-pdf/i1099gi.pdf
Here's a link to the IRS website with more
information about Independent Contractors:
https://www.irs.gov/businesses/small-businesses-self-employed/reporting-payments-to-independent-cont...
