Correct tax forms

Use this page to fix a 1099 after the IRS has accepted it: a wrong amount, TIN, name, or address. You file the correction through Wingspan, and Wingspan submits it to the IRS and makes it available to the contractor.

You correct 1099s in the Wingspan web app. Corrections and correction requests aren't available in the V3 API yet. Contact support if you need them.

This isn't tax or legal advice. Depending on when you correct and what you change, IRS penalties may apply.

When you can correct

For the 2025 tax year, corrections opened on January 26, 2026, once all tax forms were accepted by the IRS.
Only Accepted forms can be corrected.
The correction window through Wingspan closes 6 months after the IRS filing deadline. For the 2025 tax year that was July 31, 2026. After that, follow the IRS process and submit directly to the IRS.

You can't correct:

A form the IRS hasn't accepted or rejected yet.
The form type, for example switching between 1099-NEC and 1099-MISC (Box 6).

Two ways a correction starts

You start it: You notice an error and click Start new correction. Anyone on your team with access to the contractor can start one.
The contractor requests it: The contractor reports an error in the Wingspan app. You review it from the contractor's 1099 details page with Review correction request.

Every correction filed with the IRS is available to the contractor, whoever started it.

Start a new correction

On the 1099 dashboard, open the accepted form.
Click Start new correction.
Choose the type of error.
Update the form information and click Continue.
Review the information and sign the legal declaration of accuracy. Wingspan tells you which correction type applies and which forms it will file.
Click Submit correction to the IRS.

The correction goes to the IRS and the contractor. When the IRS accepts or rejects it, the status updates on the dashboard and the details page.

Correction types

You're correcting	IRS correction type	What Wingspan files
The reported amount	Type 1	One form that replaces the original, with the updated information and the Corrected box checked.
The contractor's TIN or name	Type 2	Two forms: one repeating the original contractor information with every amount set to zero and Corrected checked, and one with the updated information and Corrected unchecked.

You make the change once and Wingspan generates both Type 2 forms. They're sent to the IRS and the contractor, and appear as separate forms in the history on the contractor's 1099 details page.

Review a contractor's correction request

You receive an email when a contractor requests a correction, and the request appears on their 1099 details page.

Accept: You review everything once more, then submit the correction to the IRS.
Reject: Give the contractor a reason. Nothing is filed. You can also add an internal note for your team. You can still start a correction later.

Address changes

Change	What happens
The address changed and the state changed	The existing federal and state filings are voided, and new 1099s are filed with the federal and state authorities.
The address changed but the state didn't	The IRS doesn't require a correction. If the contractor requests one, Wingspan tells you both that no correction is needed. If the contractor wants a mailed copy at the new address, they contact you to re-mail it.

If an address change comes with other changes, Wingspan helps you decide whether a Type 1 or Type 2 correction is needed. The contractor is told about the correction, or that none was needed, and can access the forms.

Federal tax classification changes

If a contractor requests a new tax classification that is still 1099-eligible, it's a standard Type 2 correction.

If the new classification isn't eligible for a 1099:

Request	Your options
Only the ineligible classification change	Reject the request with a reason, or accept and submit it, which voids the original 1099 filing.
The ineligible classification plus eligible changes (such as a TIN or name change)	Reject the request with a reason, submit a correction that voids the original 1099 filing, or submit the eligible changes together with the classification change to the IRS.

Wingspan shows guidance when you review the request, and you can review the details before you decide.

What the contractor sees

The contractor can open their filed forms, corrections, and voided forms from their tax documents dashboard. When a correction produces several forms (a Type 2 correction, or several corrections over time), they can access all of them.