General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g)

However, even if you meet the reasonable-cause criteria,

H. Corrected Returns on Paper Forms

the IRS encourages you to file corrections for incorrect or

missing TINs so that the IRS can update the payees'

To file corrections for electronically filed forms,

records.

see part F and Pub. 1220.

CAUTION

I. Void Returns

If you filed a return with the IRS and later discover you

made an error on it, you must:

An “X” in the “VOID” box at the top of the form will not

Correct it as soon as possible and file Copy A and Form

correct a previously filed return. See part H for instructions

1096 with your Internal Revenue Service Center (see part

for making corrections.

D), and

VOID box. If a completed or partially completed Form

Furnish statements to recipients showing the

1097, 1098, 1099, 3921, 3922, or 5498 is incorrect and

correction.

you want to void it before submission to the IRS, enter an

When making a correction, complete all information

“X” in the “VOID” box at the top of the form. For example, if

(see

Filing corrected returns on paper

forms, later).

you make an error while typing or printing a form, you

Do not cut or separate forms that are two or three to a

should void it. The return will then be disregarded during

page. Submit the entire page even if only one of the forms

processing by the IRS. Go to the next form on the page, or

on the page is completed.

to another page, and enter the correct information; but do

Do not staple the forms to Form 1096.

not mark the “CORRECTED” box. Do not cut or separate

Do not send corrected returns to the IRS if you are

the forms that are two or three to a page. Submit the entire

correcting state or local information only. Contact the state

page even if only one of the forms on the page is a good

or local tax department for help with this type of

return.

correction.

J. Recipient Names and Taxpayer

To correct payer information, see

Reporting incorrect

payer name and/or

TIN, earlier.

Identification Numbers (TINs)

Form 1096. Use a separate Form 1096 for each type of

Recipient name. Show the full name and address in the

return you are correcting. For the same type of return, you

section provided on the information return. If payments

may use one Form 1096 for both originals and

have been made to more than one recipient or the

corrections. You do not need to correct a previously filed

account is in more than one name, show on the first name

Form 1096.

line the name of the recipient whose TIN is first shown on

CORRECTED checkbox. Enter an “X” in the

the return. You may show the names of any other

“CORRECTED” checkbox only when correcting a form

individual recipients in the area below the first line, if

previously filed with the IRS or furnished to the recipient.

desired. Form W-2G filers, see the Instructions for Forms

Certain errors require two returns to make the correction.

W-2G and 5754.

See

Filing corrected returns on paper forms

later to

Sole proprietors. You must show the individual's

determine when to mark the “CORRECTED” checkbox.

name on the first name line; on the second name line, you

Account number. If the account number was provided

may enter the “doing business as (DBA)” name. You may

on the original return, the same account number must be

not enter only the DBA name. For the TIN, enter either the

included on both the original and corrected returns to

individual's SSN or the EIN of the business (sole

properly identify and process the correction. If the account

proprietorship). The IRS prefers that you enter the SSN.

number was not provided on the original return, do not

Limited liability company (LLC). For a

include it on the corrected return. See part L.

single-member LLC (including a foreign LLC with a U.S.

owner) that is disregarded as an entity separate from its

Recipient's statement. You may enter a date next to the

owner under Regulations section 301.7701-3, enter the

“CORRECTED” checkbox. This will help the recipient in

owner's name only on the first name line and the LLC's

the case of multiple corrections.

name on the second name line. For the TIN, enter the

Filing corrected returns on paper forms. The error

owner's SSN (or EIN, if applicable). If the LLC is taxed as

charts, later, give step-by-step instructions for filing

a corporation, partnership, etc., enter the entity's EIN.

corrected returns for the most frequently made errors.

Bankruptcy estate. If an individual (the debtor) for

They are grouped under Error Type 1 or 2. Correction of

whom you are required to file an information return is in

errors may require the submission of more than one

Chapter 11 bankruptcy, and the debtor notified you of the

return. Be sure to read and follow the steps given.

bankruptcy estate's EIN, report post-petition gross

income, gross proceeds, or other reportable payments on

If you fail to file correct information returns or

the applicable information return using the estate's name

furnish a correct payee statement, you may be

and EIN. The debtor should notify you when the

subject to a penalty. See part O. Regulations

CAUTION

bankruptcy is closed, dismissed, or converted, so that any

section 301.6724-1 (relating to information return

subsequent information returns will be filed with the

penalties) does not require you to file corrected returns for

correct name and EIN. Different rules apply if the

missing or incorrect TINs if you meet the

bankruptcy is converted to Chapter 7, 12, or 13 of the

reasonable-cause criteria. You are merely required to

Bankruptcy Code. For additional guidance, see Notice

include the correct TIN on the next original return you are

required to file.

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Gen. Instr. for Certain Info. Returns (2017)

General Instructions For Certain Information Returns (Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g) - 2017 Page 10

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