correcting erroneous irs form 1099

8/14/2019 Correcting Erroneous Irs Form 1099

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CORRECTING ERRONEOUS IRS FORM 1099's Form #04.005

TABLE OF CONTENTS:

1. Why must correct Erroneous Reports? 2. Correction Procedure 3. How the Information Return Correction Process Works 4. Where to File Corrected Information Returns 5. Examples 6. Frequently Asked Questions 7. Saving and Reusing Completed Forms 8. Stopping the false 1099 reports from being filed in the first place 9. Keeping Records of all Information Returns 10. Other alternatives to the IRS form 1099: The IRS form 4852 11. Further Reading and Research

1. Why Must Correct ErroneousReports? The only parties who can use this website are "nonresidents" but not "aliens" or "taxpayers", who are notengaged in the "trade or business" franchise , and who use the following forms to control their withholdingin the priority presented, where the highest priority is the lowest number:

1. Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001 2. AMENDED IRS form W-8BEN, Form #04.202 3. STANDARD IRS form W-8BEN with the following attached:

Tax Form Attachment, Form #04.201

IRS Publication 515, entitled "Withholding of Tax on Nonresident Aliens and Foreign Corporations", year2000, says the following on page 3 :

"Foreign persons who provide Form W 8BEN, Form W 8ECI, or Form W 8EXP (or applicabledocumentary evidence) are exempt from backup withholding and Form 1099 reporting. " [ IRS Publication 515, year 2000, p. 3 ]

Here is another example off the IRS website, that shows that nonresident aliens not engaged in a "trade or business " (which is defined in 26 U.S.C. 7701 (a)(26) as "the functions of a public office " in the UnitedStates government) are exempt from 1099 reporting:

What is the difference between a Form W-2 and a Form 1099-MISC? A Form 1099-MISC is used to report payments made in the course of a trade or business to another person or business who is not an employee.[SOURCE: IRS Website, http://www.irs.gov/faqs/faq12.html ]

The term "trade or business " is legally defined as follows:

26 U.S.C. Sec. 7701
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_Stopping_the_false_1099_Reports_from_being_filed_in_the_first_placehttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/CorrectingIRSForm1099-1.htm#7.__Saving_and_reusing_completed_formshttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/CorrectingIRSForm1099-1.htm#6.__Frequently_Asked_Questionshttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/CorrectingIRSForm1099-1.htm#5.__Exampleshttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/CorrectingIRSForm1099-1.htm#4.%C2%A0_Where_to_File_Corrected_Information_Returnshttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/CorrectingIRSForm1099-1.htm#3.__How_the_Information_Return_Correction_process_workshttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/CorrectingIRSForm1099-1.htm#2.__Correction_Procedurehttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/CorrectingIRSForm1099-1.htm#1.__Why_Must_Correct_Erroneous_Reports


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"The term 'trade or business' includes the performance of the functions of a public office ."

"public office" as used above is then legally defined as follows:

Public office

Essential characteristics of a public office are: (1) Authority conferred by law,(2) Fixed tenure of office, and(3) Power to exercise some of the sovereign functions of government .(4) Key element of such test is that officer is carrying out a sovereign function. (5) Essential elements to establish public position as public office are:

(a) Position must be created by Constitution, legislature, or through authority conferred by legislature.(b) Portion of sovereign power of government must be delegated to position,(c) Duties and powers must be defined, directly or implied, by legislature or through legislative

authority.(d) Duties must be performed independently without control of superior power other than law, and(e) Position must have some permanency.

[Blacks Law Dictionary, Sixth Edition, p. 1230]

Nowhere in the entire I.R.C. is the above definition of "trade or business " expanded to include any activityother than a " public office ", which is defined above, and therefore it is all-inclusive and limited to "publicoffices". This is also confirmed by the rules of statutory construction, which say on this subject:

Expressio unius est exclusio alterius . A maxim of statutory interpretation meaning that the expressionof one thing is the exclusion of another. Burgin v. Forbes, 293 Ky. 456, 169 S.W.2d 321, 325; Newblockv. Bowles, 170 Okl. 487, 40 P.2d 1097, 1100. Mention of one thing implies exclusion of another. Whencertain persons or things are specified in a law, contract, or will, an intention to exclude all othersfrom its operation may be inferred. Under this maxim, if statute specifies one exception to a general ruleor assumes to specify the effects of a certain provision, other exceptions or effects a re excluded. [Blacks Law Dictionary, Sixth Edition, page 581]

"When a statute includes an explicit definition, we must follow that definition, even if it varies fromthat term's ordinary meaning. Meese v. Keene, 481 U.S. 465, 484-485 (1987) ("It is axiomatic that thestatutory definition of the term excludes unstated meanings of that term"); Colautti v. Franklin, 439 U.S. at392-393, n. 10 ("As a rule, `a definition which declares what a term "means" . . . excludes any meaning thatis not stated'"); Western Union Telegraph Co. v. Lenroot, 323 U.S. 490, 502 (1945); Fox v. Standard OilCo. of N.J., 294 U.S. 87, 95-96 (1935) (Cardozo, J.); see also 2A N. Singer, Sutherland on Statutes andStatutory Construction 47.07, p. 152, and n. 10 (5th ed. 1992) (collecting cases). That is to say, thestatute, read "as a whole," post at 998 [530 U.S. 943] (THOMAS, J., dissenting), leads the reader to adefinition. That definition does not include the Attorney General's restriction -- "the child up to the head."Its words, "substantial portion," indicate the contrary."[Stenberg v. Carhart, 530 U.S. 914 (2000) ]

The requirement for Information Returns, including the IRS form 1099, originates from Internal RevenueCode section 6041, which says under paragraph (a) that all payments of over $600 that are made inconnection with a "trade or business " must have Information Returns filed on them. To wit:

TITLE 26 > Subtitle F > CHAPTER 61 > Subchapter A > PART III > Subpart B > 6041 6041. Information at source

(a) Payments of $600 or more
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All persons engaged in a trade or business and making payment in the course of such trade orbusiness to another person , of rent, salaries, wages, premiums, annuities, compensations, remunerations,emoluments, or other fixed or determinable gains, profits, and income (other than payments to whichsection 6042 (a)(1), 6044 (a)(1), 6047 (e), 6049 (a), or 6050N (a) applies, and other than payments withrespect to which a statement is required under the authority of section 6042 (a)(2), 6044 (a)(2), or 6045), of$600 or more in any taxable year, or, in the case of such payments made by the United States, the officersor employees of the United States having information as to such payments and required to make returns inregard thereto by the regulations hereinafter provided for, shall render a true and accurate return to theSecretary, under such regulations and in such form and manner and to such extent as may beprescribed by the Secretary, setting forth the amount of such gains, profits, and income, and thename and address of the recipient of such payment.

It is quite common for financial institutions and private companies to misapply the state and federalrevenue "codes", and especially the provision above. Notice we didn't says "laws" (OFFSITE LINK),

because the Internal Revenue Code (OFFSITE LINK) Subtitle A, not being enacted into positive law

(OFFSITE LINK) , can only be "private law" that attaches to the individual through explicitconsent . Instead, it is only "a decree under legislative forms" [tyranny, in fact] as the Supreme Courtdescribes it below. Neither does the Internal Revenue Code Subtitle A describe a lawful "tax" (OFFSITELINK) in most cases either, except where the individual has given consent by choosing to involve in excise

taxable activity called a "trade or business". Instead, it is a "bible" that describes a state-sponsored religion,not a public law:

"To lay, with one hand, the power of the government on the property of the citizen, and with the other to bestow it upon favored individuals to aid private enterprises and build up private fortunes, is none the less arobbery because it is done under the forms of law and is called taxation. This is not legislation [law] . It isa decree under legislative forms .

Nor is it taxation. A tax, says Websters Dictionary, is a rate or sum of money assessed on theperson or property of a citizen by gov ernment for the use of the nation or State. Taxes are burdensor charges imposed by the Legislature upon persons or property to raise money for publicpurposes. Cooley, Const. Lim., 479. "

[ Loan Association v. Topeka, 20 Wall. 655 (1874) (OFFSITE LINK) ]

If you would like to learn more about why the Internal Revenue Code is not "public law" but "private law",and why it is also a state-sponsored federal religion, see:

1. Requirement for Consent, Form #05.003 -memorandum of law by SEDM2. The free Great IRS Hoax, Form #11.302 (OFFSITE LINK) book, sections 5.4.6 through 5.4.6.6

entitled "The Internal Revenue Code is not Public or Positive Law, but private law".

3. Socialism: The New American Civil Religion, Form #05.016 -memorandum of law by SEDM

Violation of the revenue codes by financial institutions and private companies happens mainly because theIRS has illegally harassed, terrorized, and threatened them usually verbally when they insist on following

the revenue statutes exactly as written or when they insist that such statutes have no jurisdiction overthem. In effect, the IRS and state revenue agencies and a colluding and compromised federal judiciary (OFFSITE LINK) (see also Chapter 6, sections 6.9 through 6.9.12 of the free Great IRS Hoax, Form#11.302 (OFFSITE LINK) book, which proves they are compromised) have made it risky and veryconfrontational to follow the revenue statutes exactly as written and have done so completely without anylawful or delegated authority to do so. This has been done mainly using what is called " judge-made law " (OFFSITE LINK) , and Congress has looked the other way on this scandal because they want it to happenand it benefits them hugely, to the tune of over a Trillion extorted dollars a year, to let it continue. As aconsequence, these institutions attempt to transfer the inherent risks to their workers so that they don't have
http://famguardian.org/TaxFreedom/CitesByTopic/law.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/law.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/law.htmhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.htmlhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.htmlhttp://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/taxes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/taxes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/taxes.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/law.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q05.008a.pdfhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q05.008a.pdfhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q05.008a.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/SocialismCivilReligion.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/SocialismCivilReligion.pdfhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/WhyCourtsCantAddressQuestions.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/WhyCourtsCantAddressQuestions.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/WhyCourtsCantAddressQuestions.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/JudgeMadeLaw.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/JudgeMadeLaw.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/JudgeMadeLaw.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/JudgeMadeLaw.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/WhyCourtsCantAddressQuestions.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/SocialismCivilReligion.pdfhttp://famguardian.org/Publications/GreatIRSHoax/GreatIRSHoax.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://famguardian.org/TaxFreedom/Forms/Discovery/Deposition/Evidence/Q05.008a.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/law.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/taxes.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/Consent.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/PositiveLaw.htmhttp://assembler.law.cornell.edu/uscode/html/uscode26/usc_sup_01_26.htmlhttp://famguardian.org/TaxFreedom/CitesByTopic/law.htm


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to deal with them and can focus on the more important aspects of maintaining their businesses and their profitability. The most important result of this abuse and illegal extortion directed at these institutions bythe IRS is the misreporting of earnings on financial accounts reported on 1099 forms and earnings fromlabor reported on the W-2 form . These types of filings are called "Information Returns" by the IRS. If youdo not take the responsibility to promptly correct these erroneous Information Returns with the IRS andstate taxing authorities, then these agencies will automatically make the following usually false andcompletely illegal presumptions , and in the process, violate your due process rights (OFFSITE LINK)under the Constitution:

1. That you have income "effectively connected with a trade or business " (OFFSITE LINK) , whichis defined in 26 U.S.C. 7701 (a)(26) (OFFSITE LINK) as "the functions of a public office" in theUnited States government. The 1099 form instructions, in fact, say that the form is ONLY for usein connection with a "trade or business". Here is what they say:

IRS Form 1099-MISC Instructions, 2005, p. 1

"Trade or business reporting only . Report on Form 1099-MISC only when payments are mad inthe course of your trade or business. Personal payments are not reportable. You are engaged in atrade or business if you operate for gain or profit. However, nonprofit organizations are

considered to be engaged in a trade or business and are subject to these reportingrequirements. Nonprofit organizations subject to these reporting requirements include trusts ofqualified pension or profit-sharing plans of employers, certain organizations exempt from taxunder section 501(c) or (d), and farmers' cooperatives that are exempt from tax under section521. Payments by federal, state, or local government agencies are also reportable."[SOURCE: http://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdf (OFFSITELINK)]

IRS Publication 583 entitled Starting a Business and Keeping Records, Rev. May 2002, p. 8

"Form 1099-MISC . Use Form 1099-MISC, Miscellaneous Income, to report certain paymentsyou make in your trade or business. These payments include the following..."[SOURCE: http://famguardian.org/TaxFreedom/Forms/IRS/IRSPub583.pdf (OFFSITE LINK) ]

2. That you have a Social Security Number , which means you are a federal "employee " and also areexercising agency of a federal entity that has a domicile in the District of Columbia. Therefore, inthe context of anything in which the number is used, you are presumed to be representing a federalcorporation called the "United States" which has a domicile in the District of Columbia, which

becomes your domicile as well pursuant to Fed.Rul.Civ.Proc. 17 ( b). See 20 CFR 422.104 , whichdescribes who may be issued a Social Security Number. This regulation is under CFR Title 20 , which is entitled "Employee benefits", and the only type of "employee" they can legislate for are

federal employees. Click here for more details.3. That because there is an identifying number on the 1099, that you consented for it to be treated as

a "Taxpayer Identification Number " (OFFSITE LINK) . The only kind of number the IRS isauthorized to use by law are Taxpayer Identification Numbers, and the Treasury Departmentreadily admits in its regulations at 26 CFR 301.6109-1(d)(3) that a Social Security Number is

NOT a "Taxpayer Identification Number " (OFFSITE LINK).4. That because you consented to have a "Taxpayer Identification Number " (OFFSITE LINK), that

you must be a "Taxpayer " (OFFSITE LINK)5. That because you supplied any kind of identifying number, you must be a "U.S. person "

(OFFSITE LINK) . 26 CFR 301.6109-1 says that only "U.S. persons " can be required to provideidentifying numbers. A "U.S. person" is defined in 26 U.S.C. 7701 (a)(30) (OFFSITE LINK) aseither a "citizen " (a person born anywhere in the country and domiciled in the District of
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Columbia or a federal territory ) or a "resident " (an "alien" domiciled in the District of Columbia ora federal territory ).

6. That because the earnings were reported on a federal form, then you must reside on federalterritory and within federal jurisdiction, because you wouldn't fill out the form to begin with if youweren't subject to federal jurisdiction. The fact that you didn't rebut false information returns filedagainst you is evidence that you agree they are TRUE.

If you do not rebut the above false government presumptions which you encouraged on government formsyou signed under penalty of perjury, then your rights will be prejudiced and the government willmercilessly harass you, even if you never explicitly consented, to collect what they think are lawful "taxes"on these earnings, even though such earnings were earned entirely outside of their jurisdiction and do not

satisfy the definition of "gross income " (OFFSITE LINK) under the Internal Revenue Code. Clickhere for details on why your silence equates with consent. This article will show you how to prepare acorrected IRS form 1099 so that you can effectively zero out these false and unauthorized reports of taxable"gross income ", (OFFSITE LINK) and negate all the above false government presumptions that you do notconsent to. If you do not rebut them, then you will be presumed to agree with them by default. After theyhave been rebutted, the government will be left with no legally admissible or reliable evidence upon whichto base any kind of assessment. Without the power of assessment , there is nothing to collect. Without theability to collect, the law requires that they must LEAVE YOU ALONE.

The U.S. Government Accounting Office (GAO) has published some interesting reports that show thateven federal agencies have been completing their Information Returns (IR) improperly and explaining whythe returns are incorrect. Below is a sampling, and you can look at more by clicking here (OFFSITELINK) :

Tax Administration: More can be done to ensure Federal Agencies file Accurate InformationReturns (Report # GAO-04-74 )

Data Quality: IRS' Actions to Improve the Accuracy of Non-Wage Income Data Are Vital(Report # GAO/IMTEC-86-17)

2. Correction Procedure Whenever we complete government forms, the first thing to remember is that even the Standardgovernment forms usually contain false presumptions or statements that will prejudice one's rights andwhich typically would slip by unnoticed by the general public. This is especially true of the "words ofart" (OFFSITE LINK) used on the form and the perjury statement at the end of the governmentform. Therefore, it is usually unwise to use the government's Standard forms, and to instead use a modifiedor what we call an "Amended" form. Amended forms are the only kinds of forms we recommend and theFamily Guardian Website (OFFSITE LINK) contains a catalog of both the original government forms andthe Amended versions below:

http://famguardian.org/TaxFreedom/Forms/IRS/IRSFormsPubs.htm (OFFSITE LINK)

Whenever possible, you must use the Amended forms or else you will suffer having your rights unjustly prejudiced by the government. All of the SEDM response letters which include government forms asexhibits or attachments include blank Amended, and not Standard, government forms, and you should not substitute the Standard government form unless compelled to do so. Click here to see a list of thechanges made to the Standard forms to make them into the Amended forms if you are curious. To give youone glaring example of a TRAP that greedy state lawyers set which should be avoided at all costs, take alook at the Oregon "Employees Substitute Wage and Tax Statement" form. Notice it has "Taxpayer'sSignature" at the end and "Employee" at the top. There is no way to fill out this form and send it in without
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y%20Passport/MemLaw/Domicile.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/territory.htm


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creating TWO false presumptions: 1. That you are an "employee" under the I.R.C.; 2. That you are a"taxpayer". The state of Oregon DOES NOT have a substitute form suitable to be submitted by those whoclaim to be neither "taxpayers" nor "employees" and who want to zero out false reports by their privateemployers, who coerced them into participating because they quite frankly do not want people exiting thefraudulent tax system. WATCH OUT!

Oregon "Employees Substitute Wage and Tax Statement", form 206-005

All the above preliminaries now aside, we can get to work showing you how to fill out the IRS 1099 toattach to your IRS or state response letter. First, let's review what the instructions for form 1099 saythemselves about correcting an erroneous 1099 report, from page GEN-12 of the 2004 "GeneralInstructions for Forms 1099, 1098, 5498, and W-2G ":

1. Prepare a new information return.2. Enter an "X" in the "CORRECTED" box (and date (optional)) at the top of the form.3. Correct any recipient information such as money amounts and address. Report other information peroriginal return.

Below is a link to both the Standard and Amended IRS form 1099, so you can compare and see thedifferences for yourself. The Amended forms are "fillable" with the free Adobe Acrobat Reader. Theyhave been preinitialized with the most common values to save you time.

Form Standard IRS form(Avoid!) mended version

1099-MISC Click here 1099-MISC Amended 1099-CC (Custom form)

1099-DIV Click here 1099-DIV Amended 1099-CC (Custom form) 1099 Instructions Click here NA

WARNING: ! Do NOT attempt to contact us to ask us to prepare other fillable 1099 variants such as the1099-S or 1099-INT that do not appear in the above table or on this page. We don't have time to do thisand certainly not without compensation. If you want to make your own versions of these forms you maycreate them as we have using the following product. After you have made other variants of the 1099 form,

please send the new form you create to us so that we can post it for others to reuse.

Nitro PDF Editor

Remember the following requirements for the IRS Form 1099:

1. If you wish to avoid all the pitfalls with using standard IRS forms, then we highly recommend the1099-CC Form, Form #04.309 indicated in the Amended column above. This custom form is theONLY information correction method we know of that can be filed by a nonresident no-individual

non-taxpayer, and which also doubles as a criminal complaint against the original filer. This isuseful in filling your record with exculpatory evidence to prevent any kind of criminal prosecution by recipients of the correction form who don't read the law.

2. One corrected 1099 form must be filled out for EACH Form 1099 (OFFSITE LINK) that waswrongfully filed on you, and must include all the information about the original organization thatmade the report. If you don't have the original forms that hopefully were mailed to you by your

business associate, then you can request replacement copies from the associate or from the IRS.3. Enter the identification numbers for the PAYER and RECIPIENT and after "RECIPIENT

identification number" write "NONTAXPAYER".
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4. Do NOT attach or send in the original Form 1099 (OFFSITE LINK) that your financial institutionor PRIVATE employer gave you, because they are wrong and will just confuse the IRS or staterevenue agency. Give them ONLY the substitute form and make it hard for them to even see thefalse information on the original reports.

5. The 1099-MISC is filled out with all the same information as what was on the original 1099-MISC , including "taxes" paid, but with Income earned set to zero. Therefore blocks 4, 6, and 16,the tax withheld, should reflect whatever was wrongfully reported by your business associate,while blocks 1 through 3, 5 through 14, 15a, and 15b will be zero. The reason that income blocksshould be zero is because the only nonzero amounts in these blocks are those connected with a"trade or business", meaning a public office in connection with the United States government asdefined under 26 U.S.C. 7701(a)(26). Since you probably don't hold public office, then youshouldn't be reporting earnings in connection with it.

WARNING! : If you do not have any earnings in connection with a " trade or business " (OFFSITE LINK) , you also cannot be taking any deductions (26 U.S.C. 162 ), earned incomecredit (26 U.S.C. 32 ), or apply a graduated rate of tax (26 U.S.C. 1 ) if you file a return. Allsuch "privileges" will make you into a person engaged in a "trade or business". The rate onall "gross income" for those with no earnings connected with a "trade or business" is a flat30% for Nonresident aliens, as indicated under 26 U.S.C. 871 (a). This is normally not a bigdeal, because the only type of gross income that is not specifically identified as connectedwith a "trade or business" is Social Security under 26 U.S.C. 861 (a)(8). Click here (OFFSITE LINK) for details.

6. The 1099-DIV is filled out with all the same information as what was on the original 1099-DIV,except that the earnings in blocks 1a through 9 are set to ZERO. The reason that earnings blocksshould be zero is because the only nonzero amounts in these blocks are those connected with a"trade or business", meaning a public office in connection with the United States government asdefined under 26 U.S.C. 7701(a)(26). Since you probably don't hold public office, then youshouldn't be reporting earnings in connection with it.

WARNING! : If you do not have any earnings in connection with a " trade or business " (OFFSITE LINK) , you also cannot be taking any deductions (26 U.S.C. 162 ), earned income

credit (26 U.S.C. 32 ), or apply a graduated rate of tax (26 U.S.C. 1 ) if you file a return. Allsuch "privileges" will make you into a person engaged in a "trade or business". The rate onall "gross income" for those with no earnings connected with a "trade or business" is a flat30% for Nonresident aliens, as indicated under 26 U.S.C. 871 (a). This is normally not a bigdeal, because the only type of gross income that is not specifically identified as connectedwith a "trade or business" is Social Security under 26 U.S.C. 861 (a)(8). Click here (OFFSITE LINK) for details.

7. If you provided a TIN for the original 1099 form, then you should attach a note indicating that youare not a statutory "taxpayer ", "resident ", "alien", or "U.S. person ", but instead are a "nonresidentalien NON-individual" not not engaged in a "trade or business " as defined in 26 U.S.C.

7701(b)(1)(B) who has no "SSN", "TIN", or "ITIN". Our Corrected Information Return

Attachment Letter, Form #04.002 , does this with Enclosure (8), Tax Form Attachment,Section 3 . That form also makes any original information return reports FALSE andFRAUDULENT.

8. If you don't have the original erroneous 1099 reports, then you won't have anything you can startwith to transfer numbers onto the 1099. In that case, fill out one form for each tax year and eachinstitution or employer, and put as much information as you have about the institution on the form,and indicate under items 7(A)(a) through 7(A)(e) and 7(B)(1) through 7(B)(3) the amount "zero".
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Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrectedInfoReturnLetter.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrectedInfoReturnLetter.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrectedInfoReturnLetter.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/TradeOrBusScam.pdfhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/NonresidentAlien.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/USPerson.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/resident.htmhttp://famguardian.org/TaxFreedom/CitesByTopic/taxpayer.htmhttp://famguardian.org/Subjects/Taxes/Articles/TradeOrBusinessScam.htmhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000861----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000001----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000032----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000162----000-.htmlhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/Subjects/Taxes/Articles/TradeOrBusinessScam.htmhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000861----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000001----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000032----000-.htmlhttp://straylight.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000162----000-.htmlhttp://famguardian.org/TaxFreedom/CitesByTopic/TradeOrBusiness.htmhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099misc.pdf


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9. You may wish to attach a note of explanation to the corrected IRS form 1099. This explanation

should state something like the following. Click here for a sample attachment of that listed below:

The reason this corrected form is being provided is because:

1. The person about whom the original false 1099 was filed is a "nonresident alien", domiciledoutside of the "United States" and who has no earnings connected with a "trade or business"in the United States.

2. Only earnings connected with a "trade or business" are reportable on a 1099. The IRS 1099-MISC instructions say this:

"Trade or business reporting only . Report on Form 1099-MISC only when payments are mad in thecourse of your trade or business. Personal payments are not reportable. You are engaged in a trade or

business if you operate for gain or profit. However, nonprofit organizations are considered to be engagedin a trade or business and are subject to these reporting requirements. Nonprofit organizations subject tothese reporting requirements include trusts of qualified pension or profit -sharing plans of employers,certain organizations exempt from tax under section 501(c) or (d), and farmers' cooperatives that areexempt from tax under section 521. Payments by federal, state, or local government agencies are alsoreportable."[SOURCE : http://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdf (OFFSITE LINK)]

3. The organization issuing the original 1099 is also a "nonresident alien" domiciled outside ofthe "United States", but through either fraud or mistake or through duress or false statementon the part of the IRS, refuses to acknowledge that fact or rebut the overwhelming evidencethat they are simply WRONG. The organization has also refused to honor my wishes by not

submitting the form 1099 after being explicitly told that I am not engaged in a "trade orbusiness". This has prejudiced my rights and created false presumptions on the part of therecipients of this form which I insist on correcting so as to protect my Constitutional rights.

If you disagree, please rebut the overwhelming evidence below and answer the admissions at the end within

ten days. Any admissions you do not address shall be admitted and a failure to timely respond within thattime period shall constitute a "nihil dicit" judgment and a default on the part of the recipient of this submission per Federal Rule of Civil Procedure 8(b)(6).

The "Trade or Business" Scam, Form #05.001; http://sedm.org/Forms/MemLaw/TradeOrBusScam.pdf .(OFFSITE LINK)

We have prepared a sample letter in Microsoft Word format that you can use to attach to your 1099-CC(custom form) or Amended IRS form 1099 that explains all the details of why you are seeking thecorrection and the authority for requesting the correction. Feel free to modify the form, but please don't doso unless you have REALLY done your homework, because you are likely to create more problems foryourself than you solve in the process, mostly because of ignorance. Click on the links below:

Corrected Information Return Attachment Letter, Form #04.002 -PDF version Enclosure (1): Affidavit of Citizenship, Domicile, and Tax Status, Form #02.001 - fillable PDF

version Enclosure (2): Corrected IRS Form W-2's Enclosure (3): Corrected IRS form 1042-S Enclosure (4): Corrected IRS form 1098 Enclosure (5): Corrected IRS form 1099 Enclosure (6): The Trade or Business Scam, Form #05.001
http://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/Form1099Attachment.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/Form1099Attachment.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrectedInfoReturnLetter.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrectedInfoReturnLetter.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Affidavits/AffCitDomTax.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Affidavits/AffCitDomTax.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Affidavits/AffCitDomTax.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1042/CorrectingIRSForm1042.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1042/CorrectingIRSForm1042.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1042/CorrectingIRSForm1042.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1098/CorrectingIRSForm1098.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1098/CorrectingIRSForm1098.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1098/CorrectingIRSForm1098.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1099/CorrectingIRSForm1099.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1099/CorrectingIRSForm1099.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1099/CorrectingIRSForm1099.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/TradeOrBusScam.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/TradeOrBusScam.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/TradeOrBusScam.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/MemLaw/TradeOrBusScam.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1099/CorrectingIRSForm1099.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1098/CorrectingIRSForm1098.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Form1042/CorrectingIRSForm1042.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Affidavits/AffCitDomTax.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrectedInfoReturnLetter.pdfhttp://sedm.org/Forms/MemLaw/TradeOrBusScam.pdfhttp://famguardian.org/TaxFreedom/Forms/IRS/IRSForm1099Inst.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/Downloads/Form1099Attachment.pdf


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Enclosure (7): Amended IRS form 4598 - fillable PDF version Enclosure (8) Tax Form Attachment, Form #04.201

Some states have their own substitutes for the IRS form 1099. These substitutes must be used when youare filing state income taxes, but accomplish the same affect as the IRS form 1099. If your state does not

have a 1099 substitute form and you are corresponding with a state revenue agency, then its best to provideeither a corrected form W-2 or 1099, or to use the IRS form 1099 to correct erroneous reports of grossincome. The decision is yours. If you would like more information about the tax laws of a specific state,see the link below:

State Income Taxes (OFFSITE LINK) State Tax Forms (OFFSITE LINK)

3. How the Information ReturnCorrection process works W-2's and 1099s are called "Information Returns" by the IRS. Below is the overall process for correctingerroneous or false W-2's or 1099's so you know exactly how it works and what to expect:

1. If you haven't archived or kept all the inforamtion returns filed against your name, obtain copies ofthe corrected information returns received by the IRS using one of the following:

1.1 Information Return FOIA: "Trade or Business", Form #03.023

1.2 IMF Decoding Freedom of Information Act Request , Form #03.015 , FOIA #3.

1.3 Write your own request using information contained in our Correcting Erroneous Information Returns , Form #04.001 , Section 6.

2. Complete corrected Information Returns:

2.1 Complete Amended form 4852's for all years false W-2 reports were made against you.2.2 Complete Amended/Corrected form 1099's for all false 1099 forms filed against you. See ourarticle below for information on how to do this:

http://sedm.org/Forms/FormIndex.htm

3. Find the Data Processing Center address to mail the completed information return from the forminstructions: Examine the IRS Instructions for the information return form you preparedabove. The instructions provide the address of the Data Processing Center to mail the completedinformation returns. Write down this address from the form instructions. Alternatively, you canlook in the next section, which summarizes the Data Processing Center addresses for the variousinformation returns. Each information return form has a different Data Processing Center so makesure you get the right one.

4. Mail one set of completed forms above to EACH of the following TWO separate destinations:

4.1. To the Data Processing Center address in the previous step.4.2. To the IRS Service Center where you would normally file returns WITH THEFOLLOWING COVER LETTER.

For nonresident aliens, this would be the International processing center, which was at thefollowing address last we checked:

Internal Revenue Service; P.O. Box 80102; Cincinnati, OH 45280-0002.Corrected Information Return Attachment Letter, Form #04.002
http://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://famguardian.org/Subjects/Taxes/Research/StateIncomeTaxes.htmhttp://famguardian.org/Subjects/Taxes/Research/StateIncomeTaxes.htmhttp://www.taxadmin.org/fta/link/forms.htmlhttp://www.taxadmin.org/fta/link/forms.htmlhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Discovery/InfoRtnFOIA.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Discovery/InfoRtnFOIA.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Discovery/IMFDecodingFOIA.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Discovery/IMFDecodingFOIA.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Discovery/IMFDecodingFOIA.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrErrInfoRtns.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrErrInfoRtns.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrErrInfoRtns.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrErrInfoRtns.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrErrInfoRtns.pdfhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrErrInfoRtns.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/CorrErrInfoRtns.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Discovery/IMFDecodingFOIA.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Discovery/InfoRtnFOIA.pdfhttp://www.taxadmin.org/fta/link/forms.htmlhttp://famguardian.org/Subjects/Taxes/Research/StateIncomeTaxes.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Withholding/TaxFormAtt.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdf


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http://sedm.org/Forms/FormIndex.htm

5. When the Data Processing Center or IRS receives the corrected information returns, they willcorrect the entries in the Information Return Master File (IRMF). IRS will also send out an IRSForm 4598 to the employer or financial institution that originally sent in the erroneous W-2 or1099 asking them to provide an updated form or to explain why their form was incorrect. If they

are following the directions in our cover letter, they will use the Amended IRS form 4598 to sendto the employer, and not the standard form so as to remove presumptions and offer additionalexplanation options to the employer or financial institution. The employer or financial institutionhas 10 days to fill out and return the IRS Form 4598. They may also respond by sending the IRS aW-2c or W-3c form, which corrects the erroneous reports they provided and which hopefully willagree with your 4852 submission.

6. The IRS may then further change the entries for the returns in question based on the IRS Form4598 the employer or financial institution completed and returned to the IRS.

7. If the IRS is unable to reconcile the employer or financial institution's response with what you saidin your cover letter, then they may amend the IDRS based on their own determination.

If you would like more information about Information Returns processing, visit the IRS website at:

http://www.irs.gov/taxpros/content/0,,id=98185,00.html

4. Where to File Corrected InformationReturns The table below lists where corrected information returns must be filed as of 2008:

Table 1: Place to file corrected information returns

Forms IRS Publication containingaddress Applicable Region Place to file

1042-S Instructions for Form 1042-T,Catalog Number 28848W

All Internal Revenue ServiceOgden Service CenterP.O. Box 409101Ogden, UT 84409

1098,1099,5498,W-2G

1099 General Instructions(PDF) Instructions for Forms1099, 1098, 5498, and W-2G , Catalog #27976F, Sections Cand D

Alabama, Arizona, Arkansas,Connecticut, Delaware,Florida, Georgia, Kentucky,Louisiana, Maine,Massachusetts, Mississippi,

New Hampshire, New Jersey, New Mexico, New York, North Carolina, Ohio,Pennsylvania, Rhode Island,Texas, Vermont, WestVirginia

Department of the TreasuryInternal Revenue ServiceAustin, TX 73301

Alaska, California, Colorado,District of Columbia, Hawaii,Idaho, Illinois, Indiana, Iowa,Kansas, Maryland, Michigan,Minnesota, Missouri,Montana, Nebraska, Nevada,

Department of the TreasuryInternal Revenue ServiceKansas City, MO 65999
http://sedm.org/Forms/FormIndex.htmhttp://sedm.org/Forms/FormIndex.htmhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/FormW2/IRSForm4598.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/FormW2/IRSForm4598.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/FormW2/IRSForm4598.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Mom's%20MBP/FormW2/IRSForm4598.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdfhttp://localhost/var/www/apps/conversion/tmp/scratch_1/Volumes/My%20Passport/Mac%20Backup%20of%20Preferred%20Folders/Reporting/IRSForm4598-Amend/IRSForm4598-Amended.pdfhttp://www.irs.gov/taxpros/content/0,,id=98185,00.htmlhttp://www.irs.gov/taxpros/content/0,,id=98185,00.htmlhttp://www.

correcting erroneous irs form 1099

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