Last Modified: 9/27/2018 Location: FL, PR, USVI Business: Part A, Part B
First Coast Service Options, Inc. IRS forms 1099-MISC and 1099C
The 1099 Miscellaneous form is generated annually no later than the last business day of January. Please allow 10 business days from that date before requesting a copy.
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.
If there is a problem with my name, address, tax identification number (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 5-7 business days for a response.
• Fax to: (904) 361-0431
• Email to: FCSO1099@fcso.com
• Mail to:
First Coast Service Options, Inc.
Medicare Benefits Accounting and Reporting
532 Riverside Avenue, ROC 3C
Jacksonville, FL 32202
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 Provider Enrollment Chain and Ownership System (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). The majority 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 requesting the 1099 be changed to the group practice name and tax identification number.
My 1099 is now showing the Gross payment amount instead of the Net payment amount. Why did this change?
Effective for 1099s generated for 2009, the Centers for Medicare & Medicaid Services (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:
• Providers 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)
• Please note the 1099 forms cannot be emailed.
Are 1099 Miscellaneous forms issued to Puerto Rico/Virgin Island Providers?
No, we do not issue 1099 forms to these providers as 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 Summary 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.