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One letter wrong in spelling of contractor's name

I just heard from one of the people for whom I just filed a 1099-NEC that her name is "Alexandria" not "Alexandra". Do I need to file a correction for a one-letter error in the spelling of a name?

 

If so, everything I am reading on the IRS website states that if a form was originally filed electronically, then any correction also needs to be filed electronically.

 

It looks like TurboTax doesn't support correcting e-filed 1099-NECs, so how do I file a corrected 1099-NEC? 

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2 Replies

One letter wrong in spelling of contractor's name

The IRS looks at the social security number and first few characters of the last name. No need to correct. 

SusanY1
Employee Tax Expert

One letter wrong in spelling of contractor's name

Your contractor can file her tax return with the name as is.  The IRS will match it with her based on the Social Security number.  The IRS e-file system only verifies the first four letters of the first name, so there won't be a mismatch.  

The variation in the name will not cause any issues. 

Many taxpayers have documents issued using middle rather than first names, nicknames, and even different last names so the IRS is accustomed to name variations.  As long as her Social Security number is correct, there is no reason to re-file the 1099NEC. 

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