The first question is, why do you need to make a correction to a 1099 that is from 2011 – what is the nature of the correction? The recordkeeping requirement for 1099s is 3 years from the due date, or 4 years, if backup withholding was imposed. See the General Instructions for Certain Information Returns, page 7. The IRS generally does not go back beyond the 3 or 4 years on this.
We spoke with information reporting specialist Ms. Lamb at the IRS (ID#1001306657), who questioned why you would need to file a correction for 2011. If you are correcting a wrong dollar amount, then you go ahead, but if a vendor is applying to you to reissue a 1099 from 2011, for example, claiming it had incorporated and should not have received one etc., she cautions that you may have issued the 1099 correctly, but adds that it may suffice to provide a letter to the vendor concerning whatever correction is sought. Furthermore, she pointed out the recordkeeping requirement of just 3 or 4 years from due date.
All that said, Ms. Lamb did provide an 800 number where you might be able to order 2011 forms (“if they have any left”): 800-829-3676.
If you wish to speak to an IRS information reporting specialist directly, the number is 866-455-7438 (there is typically a fairly long wait time).