Does the company need to prepare a corrected 1099-MISC to contractor and new transmittal Form 1096 to the IRS if the recipient's address on the 1099-MISC is wrong ?

[lwjang]

The 1099-MISC was returned to the company because the recipient's address stated was wrong. Recipient moved to another county but did not inform the company of his new address. Company already sent in the 1096 form to the IRS.

[JulieR · Accepted solution]

No, you will not need to amend the 1099-Misc just to make a recipient address change.  The income will still be reported based on the recipient's tax ID.  You should, however, mail a copy of the 1099-Misc to the recipient's new address if one has been provided to you.

[clarksbs]

Hello, I have a recipient who is insisting that I file an amended 1099-NEC to correct their address. After scowering the IRS website and IRS Pub 1220, I cannot find any information regarding this. I need either IRS instructions on how to file a corrected 1099-NEC for purposes of incorrect RECIPIENT address or something from the IRS website stating NOT to file an amended 1099 for this so I can send it to the recipient. I originally e-filed the1099.

[JamesG1]

I have never amended a W-2 or 1099 for the sole purpose of correcting the recipient address.  The employer is required to mail the form to the address on file.  Many times that address is on the IRS form W-4.

Many times, the form is returned to the employer by the US Postal Service for nondelivery.  We would release the form upon receiving some communication from the former employee of the new mailing address.

@clarksbs

[Critter-3]

@clarksbs 

The contractor is a nit wit ... you would only need to file a corrected statement if the amount you paid or the EIN/SS# on the form is wrong.  Everything else can be dead wrong and the IRS would not care.  

If it will make them happy ... manually fill in a new 1099 form and give it to them ... no need to actually file it with the IRS.  You can use the one on the IRS site ( use the copy B) to enter the info manually, click the corrected box then print a copy to hand to them.  

https://www.irs.gov/pub/irs-pdf/f1099nec.pdf