Hi, thank you in advance for your help!! No matter how many forums or IRS instructions I read on correcting a 1099 MISC, I have yet to find clear answers for my situation. So...

Tax Year 2016: I need to correct one single 1099 out of a group of fifteen that I already submitted. The contractor was paid $108 more than I submitted (I know, not a big difference, but still needs to be accurate).

1) Do I print a new 1099 with the total amount paid (original amount reported PLUS the additional $108) or just with the amount that I missed ($108). I keep finding conflicting info online.

2) When printing and submitting the new 1096, do I re-submit ALL fifteen 1099s as a group and also submit the total of all fifteen on the new 1096? OR, just the submit one 1099 with the total amount of the 1099 on the 1096? OR, just the one 1099 with only the missed amount on the 1096 ($108)?

3) I am in the state of CT, so will need to submit corrected state forms also.

THANK YOU AGAIN!