Correction of 1099's and 1096

[Richard Anderson]

If one or more 1099's are corrected due to incorrect amounts reported for the distribution, should the 1096 that accompanies the corrected 1099's show the number of returns as just those that were corrected, or should it be the total of all 1099's that were reported that year. Also should line 5, that asks the total amount reported with this Form 1096, include only the corrected 1099's or all 1099's for the year. The IRS instructions on corrections does not address this.

[Guest Connie]

Each 1096 is a transmittal form for the attached 1099 forms, you would only include the information for the corrected forms