1096 filed with a missing 1099 Misc form

[Bonnie]

1096 was mailed in and then taxpayer realized he had forgotten about one 1099 Misc he needed to issue. How does he correct this? Do you send a second 1096 with only the one that was missing or is there a way to correct or amend the 1096

[Roland Slugg]

F-1096 is simply a transmittal form that is filed with form(s) 1099. If a taxpayer already filed his 1099s and then discovers there is another 1099 he needs to prepare and issue, he should just mail it to the IRS along with another 1096 form covering just that one new form.

Now, if there were, say, five 1099-MISC forms prepared, and their total was entered on the 1096, but only four of them were mailed to the IRS ... one was accidentally left out of the envelope ... THAT is a different problem entirely. In that case the total(s) entered on the 1096 will not agree with the same total(s) entered on the 1099s accompanying it. In that case, I believe the IRS will send a notice to the T/P about the mismatch, and at that time the T/P can submit the wayward 1099.

Based on my reading of your post, I believe your situation is the first type of omission described above ... i.e. a "forgot to prepare" not a "forgot to mail" situation.