Correction for Payer TIN

• Correction for Payer TIN 
  Note that if users have reported information for an incorrect Payer TIN, that the Payer TIN should be corrected via a letter to the IRS; see the IRS instructions for details. New for 2014 and current, users will be able to go back into "Edit Payer" to update any incorrect data, even if the Payer was in a locked batch.

  Reporting incorrect payer name and/or TIN. Top
  If a payer discovers an error in reporting the payer (not recipient) name and/or TIN, write a letter containing the following information:

  1. Name and address of the payer
  2. Type of error (including the incorrect payer name/TIN that was reported)
  3. Tax year
  4. Payer TIN
  5. Transmitter Control Code (TCC)
  • If the ftw fulfillment service had been utilized, use
    • "52202" for corrections during 01/05/2012 - 05/06/2013;
    • "92966" for corrections during 05/07/2013 - 03/18/2014;
    • "92C28" for corrections during 03/19/2014 - 03/24/2015;
    • "92H42" for corrections during 03/25/2015 - 04/04/2016;
    • "92H96" for corrections during 04/05/2016 - 03/22/2017;
    • "92C28" for corrections during 03/23/2017 - 03/12/2018;
    • "92H42" for corrections during 03/13/2018 - 03/05/2019;
    • "92C28" for corrections during 03/06/2019 - 03/15/2020;
    • "92H42" for corrections during 03/16/2020 - 02/10/2021;
    • "92H96" for corrections during 02/11/2021 - 02/09/2022;
    • "92C28" for corrections during 02/10/2022 - 02/01/2023;
    • "92H42" for corrections during 02/02/2023 - 10/03/2023;
    • "92H96" for corrections during 10/04/2023 - 01/29/2024;
    • "92C28" for corrections during 01/30/2024 - 04/12/2024;
    • "92H42" for corrections during 04/13/2024 - 1/29/2025; and
    • "92H96" for corrections during 01/30/2025 - Present
• Type of return
• Number of payees
• Filing method (paper or electronic)
• Was federal income tax withheld?

Send the letter to Internal Revenue Service, Information Returns Branch, 230 Murall Drive, Mail Stop 4360, Kearneysville, WV 25430.

If a payer realizes duplicate reporting or a large percentage of incorrect information has been filed, contact the information reporting customer service site at 1-866-455-7438 for further instructions.

Note: You will also need to furnish a letter/statement to the recipient(s) with the updated payer information.