If a payer discovers an error in reporting the payer (not recipient) name and/or TIN, write a letter containing the following information.
(Forms 1096, 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
1. Name and address of the payer.
2. Type of error (including the incorrect payer
name/TIN that was reported).
3. Tax year.
4. Payer TIN.
5. Transmitter Control Code (TCC). The IRS can use the receipt id instead of the TCC. In filed forms, the receipt id will show in the Federal column under the date.
6. Type of return.
7. Number of payees.
8. Filing method (paper or electronic).
9. Was federal income tax withheld?
Send the letter to:
Internal Revenue Service
Information Returns Branch
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
If a payer realizes duplicate reporting or a large percentage of incorrect information has been filed, contact the information reporting customer service site at 866-455-7438 for further instructions.
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