ISSUING CORRECTED INFORMATION RETURNS - 8422.192

FI$Cal/SCO Vendor Management Group (VMG) supports agencies/departments using FI$Cal with Form 1099 processing based on the information in the FI$Cal reportable payments report for each payee.  Agencies/departments are still responsible for ensuring the accuracy of the payment(s) being reported on the FI$Cal 1099 Reportable Payments Reports.  FI$Cal/SCO VMG will issue and mail the corrected Form 1099 to the payees for the appropriate tax year when the original 1099 was issued through FI$Cal.  Nonetheless, each agency/department is still responsible for making decisions whenever it is necessary to correct a previously issued Form 1099.

1. Filing Corrected Returns Electronically via the FI$Cal system

   The agencies/departments can adjust original 1099 amounts reported, then notify FI$Cal/SCO VMG to have the corrected Form 1099 issued to the payees.  FI$Cal/SCO VMG will electronically file corrected 1099 Returns with the IRS and FTB, and mail paper copies to the payees.  For additional information on the filing of corrected Form 1099, please e-mail FI$Cal/SCO Vendor Management Group at FISVMsupportunit@sco.ca.gov.

2. Filing Corrected Returns outside the FI$Cal system

Agencies/departments who do not use FI$Cal/SCO VMG as a reporting agent can file corrected 1099 independently.  Corrected electronic Form 1099 should be filed with the IRS through the Combined Federal/State Filing Program.  The IRS will forward the corrected 1099 to the FTB.  Corrected paper Form 1099 should be filed with the IRS only, and a copy mailed to the payee.  Do not submit paper copies of corrected Form 1099 to the FTB.

For specific instructions regarding the paper filing of corrected Form 1099, refer to the IRS publication, General Instructions for Certain Information Returns.  This annual publication may be requested by calling the IRS at (800) 829-3676, or by downloading it from the IRS website.

For specific instructions regarding the electronic filing of corrected Form 1099, refer to the IRS Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G.  This publication may be requested by calling the IRS at (800) 829-3676 or by downloading it from the IRS website.