When creating a 1099-MISC transmittal file, if you fail to mark any records for the CFS Filing Program—how would you correct that? Would you just need to send your Form 1099s directly to each state that participates in CFA with a cover letter explaining?

Follow

Q. (cont.) This is a tough one to research, as I can't find much info on correcting a failure to file 1099s via the CFS Filing program. Plus, when you look at the 1220 transmittal file format, the only difference when you do file via CFS is the K Record—and that record does not provide detail, just a summary total by state by each box amount. That's not much being reported. How would you suggest remedying this issue?

A. Yes, forward a state copy of the 1099 to the states. Under the CF/SF program the IRS simply acts as a forwarding agent.  If you failed to mark some records when you submitted the 1099s to the IRS, then you have to send the 1099s to the states yourself.

Ms. Alampi at the IRS (#1000704515) agrees. She says don’t send any “correction” to the IRS—you’re not “correcting” anything with them; your problem/issue is with the states. Send copies to the states.

Have more questions? Submit a request

Comments