Received a 1099 misc with the wrong name but correct id number (the id number belongs to the partnership, the name is one of the partners). The payer says they can't do anything about it since it was already filed.

“Received a 1099 misc with the wrong name but correct id number (the id number belongs to the partnership, the name is one of the partners). The payer says they can't do anything about it since it was already filed.”----->AS long a your ID # is OK, no problem; the IRS never catches this error, apparently;In the case of CA state, the state has told them in writing, that the EE whose name is on the 1099 in error, either has to claim the income on a state tax return or get the 1099’s corrected for all three years;howeer,it is up to you. you still may contact the payer again via phone, fax, e-mail or mail a completed W-9 form directly to the payer, with a brief explanation of the error. If a correction is necessary, an updated form will be mailed to you and filed with the IRS;the payer submits 1099-MISC correction filings to the IRS after the correction 9 to the old 109is made.Your payer, for each information return he filed with a missing taxpayer identification number or with an incorrect NAME/TIN combination, he may be subject to a $50 penalty. The penalty may be reduced to $15 per return if he corrects it within 30 days of the required filing date, or to $30 if he corrects it after the 30-day period but by August 1 of the year the return was required to be filed. The penalty is not imposed for a de minimis number of returns that he corrects by August 1 of the filing year. The penalty may be waived if he can show reasonable cause.