Workers can submit self-service corrections to their filed 1099-NEC/K forms directly in the app, and admins review and approve or reject those corrections before they're sent to the IRS. Admins can also submit corrections directly. This article covers both paths.
What is a 1099-NEC/K form correction?
A 1099-NEC/K form correction updates information on a form that's already been filed or accepted. Corrections can come from two sources: a worker submitting a change to their own personal information, or an admin submitting a change to earnings or payment details.
Who can submit a 1099-NEC/K form correction?
| Who | What they can correct |
| Worker | Their own personal information (for example, name, address, or TIN) |
| Admin | Earnings and payment details, in addition to personal information |
Workers can't adjust earnings themselves. Any correction related to payments must be submitted by the admin.
Reviewing and approving worker-submitted corrections
When a worker submits a correction to a filed 1099-NEC/K form, it routes to the admin for approval before it's sent to the IRS.
- In Pay Admin → Organization → 1099 Taxes, look for the "pending 1099 form corrections" banner.
- Note: An email notification for pending 1099-NEC/K form corrections is sent to designated admins in addition to the banner shown in Pay Admin.
- Click View to open the pending correction.
- Review the new information the worker submitted.
- Click Approve or Reject.
- If approved: Branch submits the correction (or void/reissue) to the IRS via our tax filing partner, Zenwork. The worker receives the new form in the app or by mail, based on their delivery preference.
- If rejected: The correction is removed and isn't saved. The worker needs to resubmit if the change is still needed.
Example: A worker updates their name and submits a correction. The admin reviews and approves it, and both the IRS and the worker receive an updated form with the corrected name.
Important to Note:
- A TIN match isn't required to submit a correction. If a worker indicates their information has changed, submit the correction regardless of whether it matches IRS records.
Submitting a correction as an admin
Admins submit corrections directly for anything a worker can't update themselves, including earnings, payment details, or PII updates (for workers who have paper mail delivery and do not have access to self-service corrections).
- If the form is in Filed or Accepted status, click the three dots next to the filing and select Correct Form.
- Update the necessary fields, then click Submit.
- The corrected form is automatically resubmitted to the IRS.
Example: An admin discovers a missed non-Branch payout that wasn't included in a worker's original filing. The admin selects Correct Form, adds the missing payout, and submits the correction.
Handling payout reversals:
- Before filing: If forms haven't been submitted yet, reversals are automatically included in that year's Branch payout calculations. Review payout totals again before submitting.
- After filing: If forms are already queued or filed with the IRS when reversals are completed on disbursements from the previous year, each affected form needs its own correction to reflect the reversal. This can't be done in bulk.
How workers submit a correction
Workers can submit corrections via self-service in the app only if they opted in for e-delivery. If a worker asks how to submit a correction themselves, walk them through these steps:
- In the app, navigate to the Account section and select the Taxes tab.
- Select the form to update.
- Open the menu on the form and select Edit/Correct.
Workers can only use this to update their own personal information. Corrections involving earnings or payments still need to go through the admin, using the steps above.
Related articles:
- Managing 1099-NEC/K Worker Tax Details and Special Filing Scenarios
- How do I file a 1099-NEC/K form?
- Branch's Role in 1099-NEC/K Reporting and IRS Compliance
- 1099-NEC/K Worker Self-Service Guide
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