I filed a 1099-NEC for a recipient and it's accepted by the IRS. The recipient just now informed me that the social security is incorrect. How do I correct this issue?

[DianeW777]

No problem.  You can use the documents attached below and simply mark the Corrected checkbox on Form 1099-NEC, at the top. You will file this by mail and the address is on Form 1096, transmittal.

• Form 1096
• Form 1099-NEC

[joeqvu]

Since there's a chance that the social security number that I had used for the recipient is a valid social security number for someone else, do I need to "zero" out the amount that I reported for that incorrect social security number?  If that's the case, then would I just file a new 1099-NEC using the correct social security number?  This is what I wanted to confirm.

In addition, the instructions for the 1099-NEC form on that URL states this "Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned."  Does this mean that I need to buy the forms from OfficeMax or Staples or get them from the IRS?

[joeqvu]

Hi DianeW77,

Thank you for your response & suggestion.

I called the IRS and they stated that I would need to file a new 1099-NEC with the correct social security number for the recipient.

As for the 1099-NEC that had the wrong social security number, it could very well be a valid social security number so I would need to file a 1099-NEC for that social security number and check the VOID box so that that 1099-NEC is voided.

Thanks