Accepted / Accepted with Errors
The IRS received the record. Use the correction workflow for the specific accepted record that needs to change.
1099 & IRIS corrections
Correct accepted returns. Replace rejected transmissions. Fix recipient statements.
Corrections are not one workflow. The next step depends first on the IRS status of the original filing—Accepted, Accepted with Errors, Partially Accepted, or Rejected—and on what information is wrong.
Start with the IRS acknowledgment
The status determines the correction path.
ProcessingWait for processing to finish before submitting a correction or replacement.Accepted / Accepted with ErrorsReview record-level details and use a correction when accepted data needs to change.Partially AcceptedSeparate accepted records from rejected submissions before taking action.RejectedFix the rejection and use the replacement workflow for the rejected submission.Correction vs. replacementUse the decision tool when the correct path is not obvious.
Start with filing status
Correction vs. replacement is the first decision.
Rejected
The transmission was not accepted. Use the replacement workflow and keep the original rejection/receipt information available.
Issuer, TIN or form-type issues
Some errors require special handling rather than simply changing an amount. Use the form-specific guide before resubmitting.
Important: IRS Publication 5717 distinguishes corrections from replacements. A replacement resends a rejected submission; a correction is tied to a previously accepted record. Corrected returns generally must be e-filed when the original filing was required to be electronic.
IRIS Correction Center
Decision help, correction vs. replacement guidance, corrected recipient statements, and form-specific correction pages.
Open Correction CenterPrepare corrected data cleanly
Use the controlled import/validate/re-import workflow to keep the corrected source data aligned with the filing output.
1099ERICH — from $1492027 correction filing moves with the FIRE retirement.
The IRS says IRIS will be the only information-return intake system after FIRE shuts down, including current-year, prior-year and corrected information returns. That makes IRIS correction readiness especially important for the 2027 filing season.
Sources: IRS Publication 5717 and IRS FIRE retirement guidance.