Last time I had to file 1099's I printed my own with a color laser printer.  They weren't sent back and I didn't go to jail.  However, for the when-IRS-says-jump-I-ask-how-high crowd, the 1970s technology of IRS does require extra time and expense.  If I were correcting a 1099 already filed, as in zeroing out a 1099-MISC, I would make sure that it could be processed so that the recipient wouldn't get dinged twice for the same amount.