FAQs: Form F1099-NEC/MISC Correction

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What is Form F1099-NEC/MISC Correction? (back to top)

If you need to make changes to a previously issued F1099-NEC/MISC, you will use the standard F1099-NEC/MISC form but mark it as Corrected. Depending on the type of errors to be corrected, e-File of a F1099-NEC/MISC correction is either a One-Step or a Two-Step process.

For detailed instructions on the preparation and use of the F1099-NEC/MISC form for correction, please refer to the IRS form and Publication 1220.

How do I prepare and e-file a F1099-NEC/MISC Correction? (back to top)

The easiest way to prepare and e-file a F1099-NEC/MISC correction is to prepare and e-file from our website, www.eSmartPayroll.com.

If I e-file a F1099-NEC/MISC correction, what should I do with Form 1096? (back to top)

If you e-file the F1099-NEC/MISC correction information, form 1096 is not required. If you use paper file , then you need to file a 1096 as well. Refer to Publication 1220 for specific instructions relating to the F1099-NEC/MISC correction process.

If I use online e-file, can I print additional copies for the payee? (back to top)

If you prepare and e-file F1099-NEC/MISCs online at our website, you will be able to print the additional copies for distribution. Additional copies of the return will be made available after submission for efile.

Resubmit F1099-NEC/MISC Correction to the State (State F1099-NEC/MISC Correction efile rejected due to Account Error)
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If an F1099-NEC/MISC Correction eFile has been accepted by the IRS/Federal, but was rejected by the State due to State ID error, you canít revise and resubmit the F1099-NEC/MISC Corrections again. You need to prepare and file a new set of F1099-NEC/MISC Corrections.

  1. Contact the State to obtain or verify your State wage withholding account ID number.
  2. Prepare new F1099-NEC/MISC Corrections with the correct State account number.
  3. Submit F1099-NEC/MISC Corrections to efile as normal, including e-file to the State as well.
  4. Choose to pay by "Check" (not Credit card or e-check) and complete the submission.

When an efile is paid by "Check", the submission will not be processed automatically. You do not want to file a duplicate set of F1099-NEC/MISC Corrections sent to the IRS. Please contact us by email, phone or support center to let us know you only want to file the F1099-NEC/MISC Corrections to the State. We will manually approve the transaction, reject the Federal submission (duplicate) and process the State filing.

You will still see two efile status, one for the Federal/IRS (rejected) and one for the State.

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