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First Coast IRS forms 1099-MISC and 1099C
Last Modified: 9/22/2024
Location: FL, PR, USVI
Business: Part A, Part B
The Internal Revenue Service (IRS) requires the 1099 forms to be issued by January 31 of each calendar year. The 1099 Miscellaneous form is automatically generated and mailed by our company no later than the last business day of January. Please allow 10 business days from that date before requesting a copy.
When should I request a duplicate copy of a 1099 form?
A request should be submitted 10 business days after January 31.
Whom should I contact for general questions on my 1099?
If you have questions about the 1099-MISC form, you may contact (904) 791-6529 however all requests for copies, corrections or disputes must be submitted in writing, via fax (904) 361-0431 or email at
FCSO1099@fcso.com.
Note: Providers can now request a copy of, correct, or dispute their IRS-1099 form electronically in SPOT. Register now. If there is a problem with my name, address, TIN or to dispute the amount on my 1099 form, what should I do?
Send a written inquiry with the correct information/W-9 form along with a copy of the incorrect 1099 form or reason you are disputing the 1099 to our office. Please allow 30 business days for a response.
• Fax to: (904) 361-0431
• Mail to:
First Coast Service Options, Inc.
Medicare Benefits Accounting and Reporting
2020 Technology Parkway
Suite 100
Mechanicsburg, PA 17050-9419
Providers can also submit request by accessing the SPOT.
Providers can attach supporting documentation in PDF form only and add comments to their request submitted through the SPOT. All written requests should include the reason and include supporting documentation. The W-9 form can only be used to make corrections to the 1099-MISC form.
The response from the MAC will be accessible through the SPOT under the “New Messages” link located at the top of the navigation page.
The W-9 form can only be used to make corrections to the 1099 form. To have your Medicare records updated you must complete the appropriate enrollment application form.
All name and TIN corrections are verified through the Internal Revenue Service (IRS) TIN matching system and will only be updated if the data matches. All non-matches will be returned with a letter advising to contact the IRS.
These corrections are to the 1099 forms only and will not be updated on your Medicare records. However, you will need to update this information through the appropriate Medicare provider enrollment process.
How to have this information updated on your Medicare record?
To have a permanent update to correct your name, address or TIN, you must complete the enrollment application form, or make changes using the internet-based PECOS. If you need further assistance, please contact the enrollment help line at 1-866-454-9007.
The W-9 form cannot be used to make corrections to your Medicare record; you must complete the appropriate enrollment application form.
Why did the performing provider receive a 1099 instead of our billing provider?
Each year, First Coast receives numerous requests from providers to make corrections to their miscellaneous income statement (form 1099-MISC). Many of the requests are to move income from an individual provider’s 1099 to the group’s 1099.
First Coast has found that most of these 1099s are incorrect because the claims submitted by the provider identify the billing provider incorrectly. The claims list the performing provider in the billing provider field, so payments and 1099s are issued to the individual.
To guarantee that your 1099 is correct, make sure that your billing agent is using the correct provider number on all claims, paper or electronic. This is important for individual providers that received 1099s in their personal name and Social Security number and are requesting the 1099 be changed to the group practice name and TIN.
My 1099 is now showing the gross payment amount instead of the Net payment amount. Why did this change?
Effective for 1099s generated beginning in 2009, CMS made a change under CR 6466 that modified the system to comply with the Form 1099 rules in reference to computing "gross payment" as
published by the IRS 
. This means any amount offset/withheld to satisfy and outstanding debt will be included on the 1099 forms.
What information is needed to request a copy of a 1099 form?
To request a copy of a 1099 form, you will need to provide the following information:
• Provider’s full name, address and TIN (you must provide the complete number)
• The tax year of the 1099 you are requesting
• Contact person name and telephone number
• Fax number (if you would like the copy faxed to your office)
• Note: 1099 forms cannot be emailed.
Please submit this request 10 business days after January 31.
Are 1099 Miscellaneous forms issued to Puerto Rico/Virgin Island Providers?
No, we do not issue 1099 forms to these providers; because Puerto Rico and U.S. Virgin Islands are U.S. territories, First Coast is not required to provide income tax reporting for residents. The responsibility for tracking Medicare income rests with each provider individually. Please ensure that you have procedures in place to monitor and track your Medicare income through Medicare payments and Medicare remittance notices.
What should I do with the 1099-C form received?
The 1099-C forms are generated by CMS. This form is sent for debts that have been discharged or cancelled (written-off) by the Medicare contractor. The debtor is required to include the amount in their income even if less than $600. This form is also generated to the beneficiaries.
For more information regarding the IRS form
1099-MISC or 1099-C, please
click here .
First Coast Service Options (First Coast) strives to ensure that the information available on our provider website is accurate, detailed, and current. Therefore, this is a dynamic site and its content changes daily. It is best to access the site to ensure you have the most current information rather than printing articles or forms that may become obsolete without notice.
