DISCLAIMER:  1099 PRO IS NOT LEGALLY PERMITTED, OR QUALIFIED, TO PROVIDE TAX ADVICE.  ANY INFORMATION INCLUDED BELOW A) COULD BE INCORRECT, B) COULD BE OUT OF DATE, C) IS SUBJECT TO CHANGE, D) SHOULD BE USED FOR RESEARCH PURPOSES ONLY, AND E) SHOULD BE CONSIDERED CONFIDENTIAL TO 1099 PRO CUSTOMERS ONLY.  1099 PRO SUPPORT PERSONNEL CANNOT PROVIDE ANY FURTHER INFORMATION ON THE SUBJECT.

GENERAL CORRECTIONS INFORMATION

  1. IRS Corrections
    1. 1099 Pro fully supports all IRS 1099-NEC corrections (as well as other form types).
    2. 1099 Pro also supports filing corrections on paper, electronically, or via the Service Bureau.
    3. 1099 Pro allows corrections to be filed in the Combined Federal/State Filing Program when the state & form type participate.
  2. State Corrections
    1. The 1099 Pro software supports the creation of state corrections in the software.  This means that users can enter in state amount changes, or other state changes, and the software will create a line item for the corrected form.
      1. However, the reporting of state corrections is not directly supported by the 1099 Pro software or 1099 Pro Service Bureau (regardless of whether or not the original state file was processed via the Service Bureau).
      2. Please note that state only corrections, i.e a correction to only a state amount/field, is not reportable to the IRS and will not be picked up by the IRS corrections process unless it is coupled with an eligible IRS correction.
    2. State corrections can be printed to paper or PDF.
      1. State corrections cannot be processed via the Service Bureau.
    3. The filing entity should always contact the state to get written guidance as to how to properly process state corrections as every state processes corrections differently.  For this reason, 1099 Pro cannot provide complete guidance, or support, for state corrections processing.  Examples of some state requirements are:
      1. Certain states may only require corrections if there are changes to the state withholding amounts.
      2. Certain states may require paper corrections as opposed to electronic corrections.
      3. Certain states may require the entire file to be resubmitted with the correct info (as opposed to just the corrected records).
      4. Certain states may require that the IRS Publication 1220 original file format be utilized (instead of the corrected file format).
  3. State Corrections Chart
    1. The chart below represents a starting point for your own research.  It is meant to give an idea of what types of questions to ask when contacting the state for guidance.
    2. Every state maintains different requirements and is constantly updating/changing them. 
    3. Each customer should contact the state directly if state corrections are required.


STATE

1099-NEC REQUIRED

WHEN ARE STATE CORRECTIONS REQUIRED?

ARE PAPER CORRECTIONS ACCEPTED?

EFILE FORMAT REQUIREMENTS

SPECIAL FORMATTING NOTES

IS A RECONCILIATION FORM REQUIRED?

AKNN/AN/AN/AN/AN/AN/A
ALYState SpecificationsUnknownUnknownUnknown

ARYState SpecificationsUnknownUnknownUnknown

ASUnknownState SpecificationsUnknownUnknownUnknown

AZYState SpecificationsUnknownSometimes (see Special Formatting notes)IRS Pub 1220 Corrected File Format

IF corrections affect numbers on the Reconciliation Form (A1-R or A1-APR) then an amended Reconciliation Form must be filed.


IF correction does NOT affect numbers on the Reconciliation Form. Then provide Form A1-T with the corrected 1099 CD or paper.

A1-R, A1-APR, A1-T
CAYState SpecificationsUnknownUnknownUnknown

COYState SpecificationsUnknownUnknownUnknown

CTYState SpecificationsUnknownUnknownIRS Pub 1220 Corrected File Format
CT-1096
DCYState SpecificationsUnknownUnknownUnknown

DEY (see notes)State SpecificationsUnknownUnknownIRS Pub 1220 Corrected file formatW-3's can be filed separately from corrected tax forms.W-3
FLNN/AN/AN/AN/AN/AN/A
GAYState SpecificationsUnknownUnknownUnknown
G-1003
GUYState SpecificationsUnknownUnknownUnknown

HIYState SpecificationsUnknownUnknownUnknown

IAYState SpecificationsUnknownUnknownUnknown

IDYState SpecificationsUnknownUnknownUnknown

ILNState SpecificationsUnknownUnknownIRS Pub 1220 Original file format ONLY

INYState SpecificationsUnknownUnknownIRS Pub 1220 File format

KSYState SpecificationsUnknownUnknownIRS Pub 1220 file format or KDOR (.csv) format

KYYState SpecificationsAny changes in boxes KY cares aboutUnknown

IRS Pub 1220 Original file format (no corrections indicators).

Replace entire original file.

For CD, include the label or letter letting KY know it’s a replacement file. 

This means the data in the replacement file will completely replace ALL the data in the previous file, so include the corrected records + the original records.


For paper submission also include both contact info and transmittal sheet (42A806).

42A806
LAY1220
UnknownUnknown

MAYState SpecificationsUnknownUnknown

IRS Pub 1220 Original file format (no corrections indicators). 

Submit as an original file.

Each file overwrites the previous file.

This means the data in the replacement file will completely replace ALL the data in the previous file, so include the corrected records + the original records.


MDYState SpecificationsUnknownUnknownN/A
MW508-A Form
MENState SpecificationsUnknownUnknownUnknown

MIYState SpecificationsUnknownUnknownIRS Pub 1220 Corrected file formatPrefers the same method however the original file was submitted, but not required.

If mailing corrected magnetic media, must be externally labeled "CORRECTED".		Form 447
MNYState SpecificationsUnknownYes (see Special Formatting notes).IRS Pub 1220 Original file format ONLY

Paper option for 10 or less corrections: Send 1099 correction forms. (Need confirmation if reconciliation form needed or not)

Electronic option for 10 or less corrections: Submit a new original 1099 file with just the 10 or less forms, then email the state to manually inactivate the 10 or less original/incorrect forms from the original file. 

Send the Employer Name, MN ID/FEIN, tax year, list of the incorrect forms to inactivate (Name and 1099 amount – especially when multiple forms for one individual), and  reason for the change. 

Electronic option for more than 10 Form corrections: Submit new original 1099 file (original records AND the newly corrected records); This will be the only active file then email the state with  Employer Name, MN ID/FEIN, tax year, which submission to inactivate, and reason for the change.  

Did not answer question
MOYState SpecificationsWhen withholding amount changesUnknownN/A
MO-941 (If withholding needs to be adjusted)

MO-96 (with 1099-NECs instead of MO W-3)
MPYState SpecificationsUnknownUnknown


MSYState SpecificationsAny changesUnknown
Must submit corrections in the same format as the originals were submitted.Paper File: Form 89-140
eFile: No
MTYState Specifications
Unknown


NCYState Specifications
Unknown


NDYState SpecificationsAny changesUnknownN/A

NEYState SpecificationsAll changes requiredYesN/ARequires the paper forms + a cover letter.W-3N if changes to state tax withheld or state income
NHNN/AN/AN/AN/AN/AN/A
NJYState SpecificationsUnknownUnknownIRS Pub 1220 Corrected File FormatSubmit eFile with corrected records only with the latest and greatest informationNJ-W3 might be required.
NMYState SpecificationsUnknownUnknownUnknown

NVNN/AN/AN/AN/AN/AN/A
NYNState SpecificationsN/AN/AN/AN/AN/A
OHYState SpecificationsChange in Ohio Witholding or recipient SSNUnknownN/APrefers corrections to be scanned and emailed.  No online submission for corrected 1099-NEC forms.IT 3
OKYState SpecificationsAny ChangesUnknownUnknown

ORYState SpecificationsAny ChangesUnknownUses corrected return indicator from Pub 1220 

PAYState SpecificationsAny ChangesUnknownUnknown

PRUnknownUnknownUnknownUnknownUnknown

RIYState SpecificationsIf the original had withholding or should have had withholdingUnknownN/A
WH-1612
SCYState SpecificationsN/AN/AN/AN/AN/A
SDNN/AN/AN/AN/AN/AN/A
TNNN/AN/AN/AN/AN/AN/A
TXNN/AUnknownUnknownUnknown

UTYState SpecificationsUnknownUnknownUnknown

VAYState SpecificationsUnknownUnknownUnknown

VIYState SpecificationsUnknownUnknownUnknown

VTYState SpecificationsN/AN/AN/AN/AN/A
WANN/AUnknownUnknownIRS Pub 1220 Corrected File Format

WIYState SpecificationsUnknownUnknownN/A
IT-103
WVYState SpecificationsN/AN/AN/AN/AN/A
WYNN/A




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