QuickBooks does not let you make corrections to a 1099 form after it has been e-filed. You can, however, make corrections in a printed copy and send it by mail to the IRS. For more information about correcting a 1099 form that has already been e-filed, please check the IRS General Information for Certain Information Returns website.
However, you might not need to make any corrections. The guidelines in Safe Harbor for de minimus state that you do not need to make any corrections if:
- the withholding amount (that is, the difference between the actual amount withheld and the amount filed) is less than $100
- the difference between the dollar amount reported for tax withheld and the correct amount is no more than $25
In such cases, you're not required to file a corrected return.
If the contractor or recipient of the 1099-MISC form wants the information corrected, you will need to provide the corrected return to the recipient or contractor and file it again.