8422.192 Issuing Corrected Information (Form 1099) Returns
(Renumbered and Revised 2/99)
The ultimate responsibility for filing Form 1099 returns and for ensuring the accuracy of the returns rests with the state agency that made the payment(s) being reported. Consequently, notwithstanding the Form 1099 processing, filing, and mailing assistance provided to most state agencies by the DOF CALSTARS Unit and the FTB, each State agency is responsible for issuing corrected Form 1099 returns to its payees and to the appropriate tax authorities whenever it is necessary to correct a previously issued Form 1099.
State agencies filing less than 250 corrected returns may do so on paper Form 1099 or on magnetic media. State agencies filing 250 or more corrected returns must use magnetic media. Paper copies of all Form 1099s filed must be sent to the taxpayer.
A. Filing Corrected Paper Information (Form 1099) Returns.
Corrected paper Form 1099 returns should be filed with the IRS and a copy mailed to the vendors. Do not submit copies to FTB. The IRS automatically shares the data in corrected paper information returns with FTB.
For specific instructions regarding the filing of corrected Form 1099 returns on paper, refer to the IRS publication, Instructions for Forms 1099, 1098, 5498, and W-2G. This annual publication may be requested by calling the IRS at (800) 829-3676, or by downloading it from the website: http://www.irs.ustreas.gov/.
B. Filing Corrected Magnetic Media Information (Form 1099) Returns.
Corrected magnetic media Form 1099 returns should be filed with both the IRS and the FTB and paper copies sent to the payees.
For specific instructions regarding the filing of corrected Form 1099 returns on magnetic media, refer to the IRS Publication 1220, Specifications for filing Forms 1099, 1098, 5498, and W-2G Magnetically or Electronically. This annual publication may be requested by calling the IRS at (800) 829-3676 or by downloading it from the IRS website (noted above).
For additional information on the filing of corrected Form 1099 returns, please call the FTB at (916) 845-6304 for general information and (916) 845-3778 for technical information.
