Paper filing and Corrected Form 1099-DIV - send original AND corrected form to IRS?

[Deuce]

All,

I haven't filed yet.  I have a corrected form 1099-DIV.  When paper filing, do I mail both the original 1099-DIV and the corrected form?  I figure mailing both is the conservative approach (i.e. "can't hurt"), but wanted to make sure I'm not making a mistake.

Thanks in advance!

Dave

[rjs]

You do not send Form 1099-DIV at all when you paper file. Just keep the forms with your tax records.