If an error is discovered in reporting the payer (not recipient) name and/or TIN, the payer should write a letter to the IRS
- containing the following information:
- Name and address of payer
- Type of error (include the incorrect payer name/TIN that was reported)
- Tax year
- Correct payer TIN
- TCC
- Type of return
- Number of payees
- Filing method, paper or electronic
- If federal income tax was withheld
Mail correspondence to:
Internal Revenue Service
230 Murall Drive, Mail Stop 4360
Kearneysville, WV 25430
See Publication 1220 for more information.