My wife received a 1099-MISC with the FATCA filing box checked in error. Only box 7 has an amount, which is the correct box. The income in box 7 was reported on Schedule C.

Does she need to worry about having the issuer submit a corrected 1099-MISC? The issuer is a small church and they are telling her it's no big deal and to just ignore it.

the FATCA filing requirement box is checked, the payer is reporting on this Form 1099 to satisfy its chapter 4 account reporting requirement. If you don't have a 1099-INT in reality, it's not really relevant.

if you want, You may contact the issuer of the 1099-MISC to have them correct:the payer sends 1099-MISC Copy 1" and "1096" to IRS by Mar 31 for e filing .

or you may wait till irs maybe notifies you . they may or may not notify you