We made payment to a deceased BOD and filed a 1099 under his SSN for an EDC distribution. His wife's account is asking if we can reissue the 1099 under her SSN. Can we do this, since the original payment was not to her?

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If the following does not answer your question, you might wish to gather all details of the situation and call the IRS information reporting specialist line at (866) 455-7438.

If the payment was made in the same year as the BOD’s death, and made out to the deceased, and if you issued the 1099 to the deceased with the amount paid reported in box 7, then you were correct. Do not reissue a 1099.

If the payment was made in the calendar year after the year of the BOD’s death, then you should have issued the 1099 to the beneficiary (spouse), with the amount reported in box 3. In this case, you need to do a correction.

This is according to IRS information reporting specialist Ms. Tennant (ID# 1001307512), who cited the General Instructions for Certain Information Returns.

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