Form 1099 Correction

The 1099 correction form is used to report a correction on the Form 1099 you originally filed. There are two types of 1099 errors that can be corrected on Form 1096: Type 1 Errors and Type 2 Errors. Type 1 errors include an incorrect tax amount, code, checkbox, payee name, and if the return was filed when it shouldn’t have been. Type 2 errors include missing payee numbers, incorrect names and/or addresses, and if the original return was filed on the wrong 1099 form. Both Type 1 and Type 2 error corrections can be filed electronically.

E-file a 1099 Correction Form with ExpressIRSForms

You can easily file both Type 1 and Type 2 errors electronically through ExpressIRSForms.com, even if you originally filed through a different service provider. Correct your payer details, recipient and amount details, and even void a return right from your computer. You can even e-file corrections if you paper filed the original form. Just create your free ExpressIRSForms account and follow the appropriate steps to file a Form 1099 Correction.

Late Filing Penalties

Form 1099 Corrections need to be filed by the original 1099 filing date to avoid penalties. The penalty applies if you fail to file timely, or if the information on your return is missing or incorrect. You may also be subject to penalty if you file on paper when you were required to file electronically, or if you file paper forms that aren’t machine legible.

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Form W-2c

Form W-2c is used to correct errors on a previously filed W-2 series form (such as a W-2, W-2AS, W-2CM, etc.). You can file a W-2c with the IRS and use it to provide corrected W-2 series forms to employees. Form W-2c can be filed by paper or electronically, and the best way to e-file is with ExpressIRSForms. You can e-file Form W-2c with ExpressIRSForms even if you originally filed through a different service provider.

Correcting W-2c Form

  • To correct an employee’s name and/or SSN, complete Form W-2c, boxes d through i only.
  • To correct an incorrect tax year and/or EIN, file a W-2c Form for each affected employee and one W-3c Form to the IRS.
  • If you need to prepare a correction for an employee who received more than one W-2 Form under the same EIN in a tax year, you can file a single W-2c to correct only the incorrect W-2 Form.
  • To correct an employee’s address on a provided W-2 Form, do not file a W-2c Form with the IRS. Instead, send the employee a new W-2 Form marked with “REISSUED STATEMENT” or a W-2c Form with the correction.

When to file Forms W-2c?

File Form W-2c as soon as possible after you discover an error to avoid incurring any penalties from the IRS. Be sure to also provide Form W-2c to your employees as soon as possible after noticing an error.

Where to file Forms W-2c ?

Form W-2c can be e-filed or paper filed. To paper file, send your W-2c forms to:

Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-3333

If you use a carrier other than USPS, send W-2c forms to:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

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Correcting W-3c Form

Form W-3c is filed with Form W-2c to the Social Security Administration (SSA) to summarize your W-2c forms. If you need to correct the information that was listed on a W-3c form, you will need to contact the SSA’s Employer Reporting Branch at their toll free number: 1-800-772-6270.

E-file Form W-3c with ExpressIRSForms

Use Form W-3c to send Copy A of Form W-2c to the SSA. Always file Form W-3c when submitting one or more W-2c forms. The SSA encourages all employers to e-file forms, which can save effort and ensure accuracy, and ExpressIRSForms offers the best service available for e-filing your correction forms. Just log in, follow the appropriate prompts, and send your corrections on their way!

WHEN TO FILE FORMS W-3c ?

You should file forms W-2c and W-3c as soon as you notice an error on your original W-2 forms, since correction forms have the same filing due date as the original forms. Form W-3c, which is filed with Form W-2c, needs to be filed by the last day in February for paper filers, and by March 31 for e-filers.

WHERE TO FILE FORMS W-3c ?

Form W-3c can be e-filed or paper filed. To paper file, send your forms to:

Social Security Administration
Data Operations Center
P.O. Box 3333
Wilkes-Barre, PA 18767-333

If you use a carrier other than USPS, send W-2c forms to:

Social Security Administration
Data Operations Center
Attn: W-2c Process
1150 E. Mountain Drive
Wilkes-Barre, PA 18702-7997

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