You can correct recipient information by transmitting a 1-step or 2-step correction, depending on whether you want to correct a money amount or a recipient name/TIN. Correcting the issuer or payer information is not as easy.

If an error is discovered in reporting the issuer's (not recipient) name and/or TIN, the issuer should write a letter to the IRS containing the following information:

•  Name and address of issuer
•  Type of error (include the incorrect issuer name/TIN that was reported)
•  Tax year
•  Correct issuer TIN
•  TCC
•  Type of return
•  Number of payees
•  Filing method, paper or electronic
•  If federal income tax was withheld

Mail correspondence to:

Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430