What type of errors can be corrected on Form 1099?

Last modified 6/20/2025 6:22:13 AM EST

Corrections on Form 1099 are generally categorized into two types: Type 1 and Type 2 errors. Understanding the difference between these helps determine the proper method for filing a corrected return.

Type 1 Errors

• An incorrect payment amount
• An incorrect code or checkbox selection
• An incorrect recipient name or address (with correct TIN)
• Filing a form when one was not required (in this case, the corrected form would report zeros)

 

Type 2 Errors

• Incorrect or missing Payee or Payer TIN
• Filing the form under the wrong payer or recipient
• Submitting an incorrect type of 1099 form entirely

Click here to learn more about correcting errors on Form 1099.