Hello, my company sent out its 1099s on time and one recently came back. The subcontractor it was for has moved. We have the amended address, but we can't find out whether we need to file a corrected 1099 or whether we can just resend this 1099 to the new address. (All other information is correct on it, and the state of residency has not changed.)

As long as you have tried your level best and made reasonable efforts to locate that subcontractor, the IRS would accept that! Clearly, you cannot expend your resources to locate subcontractors who have moved and not sent you their latest addresses. But, you must report the 1099-Misc to the IRS!

The IRS will surely track that subcontractor and ensure that he pays his fair share of the taxes that is due on for the 1099-Misc income.

You don't have to resend that particular 1099-Misc to the address that you have previously mailed. It doesn't make sense as it come right back to you. I suggest that you keep the returned 1099-Misc for your permanent records.

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We do have the amended address -- his cell phone had not changed and we called him for an update. So we should address the envelope to his new address but leave the 1099 unchanged?

Mail him the old copy to his new address. That should suffice! Well, that is the easiest solution.

Alternatively, you can change the address and resend the entire 1096 and 1099-Misc to the IRS! Clearly this is both a costly and cumbersome task so I would recommend the former, just mail the original back to him to his new address on a another envelope marked with his correct address!

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