File a corrected 1099misc with all boxes zero and check the box that says corrected.…..form 1096 showing zero and mail toIRS. refile form 1099 nec and 1096 with correct info….the corrected forms can not be efiled..  You must mail them in.

The first 1099 will be with the exact same payer and recipient information as the originally filed form, but the amounts on the form will be all zeros and the “CORRECTED” box will be checked. This will remove the originally filed form from the IRS records.