Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, And W-2g - General Instructions For Certain Information Returns - 2018 Page 11
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30Error Charts For Filing Corrected Returns on Paper Forms
Identify the correction needed based on Error Type 1 or 2; then follow the steps to make the corrections and file the
form(s). Also see
part
H, earlier.
Error Type 1
Correction
Incorrect money amount(s), code, or
A.
Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
checkbox
1. Prepare a new information return.
2. Enter an “X” in the “CORRECTED” box (and date (optional)) at the top of the
form.
3. Correct any recipient information such as money amounts. Report other
information as per the original return.
A return was filed when one should
B.
Form 1096
not have been filed.
1. Prepare a new transmittal Form 1096.
2. Provide all requested information on the form as it applies to Part A, 1 and 2.
These errors require only one return to
3. File Form 1096 and Copy A of the return with the appropriate service center.
make the correction.
4. Do not include a copy of the original return that was filed incorrectly.
Caution: If you must correct a TIN or a
payee name, follow the instructions under
Error Type 2.
Error Type 2
Correction
No payee TIN (SSN, EIN, QI-EIN, or
Step 1. Identify incorrect return
1. Prepare a new information return.
ITIN),
submitted.
2. Enter an “X” in the “CORRECTED” box (and date
or
(optional)) at the top of the form.
Incorrect payee TIN,
3. Enter the payer, recipient, and account number
or
information exactly as it appeared on the original
Incorrect payee name,
incorrect return; however, enter 0 (zero) for all money
or
amounts.
Original return filed using wrong type
Step 2. Report correct information.
A. Form 1097, 1098, 1099, 3921, 3922, 5498, or W-2G
of return (for example, a Form 1099-DIV
1. Prepare a new information return.
was filed when a Form 1099-INT should
2. Do not enter an “X” in the “CORRECTED” box at
have been filed).
the top of the form. Prepare the new return as though it is
an original.
Two separate returns are required to
3. Include all the correct information on the form
make the correction properly. Follow all
including the correct TIN and name.
instructions for both Steps 1 and 2.
B. Form 1096
1. Prepare a new transmittal Form 1096.
2. Enter one of the following phrases in the bottom
margin of the form.
Filed To Correct TIN.
Filed To Correct Name.
Filed To Correct Return.
3. Provide all requested information on the form as it
applies to the returns prepared in Steps 1 and 2.
4. File Form 1096 and Copy A of the return with the
appropriate service center.
5. Do not include a copy of the original return that
was filed incorrectly.
-11-
Gen. Instr. for Certain Info. Returns (2018)
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