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Correction vs. replacement

IRIS Correct/Replace & Replacement Filing Guide

The Taxpayer Portal uses a Correct/Replace control, but the right action depends on whether the original transmission was accepted, accepted with errors, or rejected.

Use the Correction HelperCorrection Center
Status first

Do not use the same workflow for every problem.

Status / issueWorkflow to review
AcceptedUse the portal correction process when the filed record is wrong.
Accepted with ErrorsReview the errors; IRS guidance says the submission is accepted and errors should be reviewed to determine whether a correction is needed.
RejectedDownload the acknowledgement, fix the underlying error, and follow the current submission workflow rather than treating it as an accepted-return correction.
Wrong form typeReview the IRS two-step correction process.
Issuer name/TIN wrongUse the special issuer-information procedure in Publication 5717 rather than a normal portal correction.
One-step correction

Most recipient-level errors use one correction.

Publication 5717 lists name/TIN mismatches, incorrect payment amounts, incorrect codes or indicators, and returns that should not have been filed for a recipient as one-step correction situations. For a return that should not have been filed, the publication directs the filer to enter zero for all amounts.

Portal sequence

  1. Open View Submitted Forms.
  2. Select the Accepted or Accepted with Errors transmission.
  3. Choose Correct/Replace.
  4. Make the correction and submit it.
  5. Provide corrected recipient statements when required.
Two-step correction

Wrong form type requires a different sequence.

If the wrong information-return form type was filed, Publication 5717 describes a two-step correction: zero out the money amounts on the correction for the incorrect form, then submit an original return using the correct form type.

Example

If a filer submitted a 1099-MISC when the transaction belonged on 1099-NEC, the correction is not simply an edited 1099-MISC. Review the two-step procedure and the current instructions for both forms before filing.

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Issuer errors

Issuer name or TIN errors are special.

Publication 5717 says you cannot submit a normal correction to resolve errors in issuer information. It directs the issuer to follow the publication's correspondence procedure and provide identifying information including the issuer name/address, error type, tax year, correct issuer TIN, TCC, return type, payee count, filing method, and withholding status.

Large-scale mistakes

Duplicate reporting or a large percentage of incorrect returns?

Publication 1099 tells filers who discover duplicate reporting or a large percentage of incorrect information to contact IRS information-reporting customer service for further instructions. Preserve your source data and acknowledgements before making mass changes.

Sources: Publication 5717 · Publication 1099

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