We efile all our 1099s. Recently a vendor said that they had not recieved thier 1099. We ran our 1099's and sent the vendor a 1099 for 2012 information, updated our file and uploaded it to IRS. Next the vendor said they needed one for 2011 and 2010 which we provided after we checked the information for accurcy. Do we have to file a corrected file with IRS for those years and how would we do it since we efiled the original files with IRS?

We efile all our 1099s. Recently a vendor said that they had not recieved thier 1099. We ran our 1099's and sent the vendor a 1099 for 2012 information, updated our file and uploaded it to IRS. Next the vendor said they needed one for 2011 and 2010 which we provided after we checked the information for accurcy. “Do we have to file a corrected file with IRS for those years “=========>I guess you need to correct the old 1099SThe payor files the form annually with the IRS and some states and issues a copy to the payees. If the original forms 1099s contain an error,you must follow the IRS' instructions to make the necessary corrections. The instructions require two different forms to be mailed to the IRS. As long as you need to correct forms 1099s you issued previously, first you need to determine the type of error that occurred before you take corrective action. If your incorrect 1099s have an erroneous amount, code or checkbox, then you need to prepare a new form 1099s with all of the correct information on them and mark the CORRECTED box at the top of the forms. Complete a 1096 transmittal forms and submit to the IRS, state and payee like you did originally. Submit both 1099 forms with a new 1096 transmittal form. On the transmittal 1096 form, enter the reason for correction in the bottom margin. For example, “Filed to Correct Social Security Number or etc”. Mail the forms to the address listed on the Form 1096. Also mail copies to the state department of revenue and the payee. You do not need to include copies of the original (incorrect) returns that were filed when you submit the corrections to the IRS, state or payee.
NOTE: If it is additional income for the tax years then you/your payee will have to file 1040Xs with the 1099 misc forms. However, you should not file an amended return if you are only correcting math errors as the IRS computers will check your math and correct any errors in calculation. Math errors are errors in adding or subtracting items on your tax return. Be aware that you/your payee have three years to make any corrections that result in additional tax refunds. That's because there's a three-year statute of limitations on issuing tax refund checks. This three-year period is measured from the date you filed your original tax return. If you filed your return before April 15th, the three-year period begins from Apr 15th. If you requested an extension, the three-year period runs from Oct 15th.

“and how would we do it since we efiled the original files with IRS?”============>As mentioned above; ALSO as your original files have been efiled and accepted by the IRS, and you need to for example add/correct more tax information to the files or make any changes to that tax returns, you will need to file a tax amendment or amend your tax return using Form 1040X; you can amend any returns, 1099corrections, even an electronically filed ones, but you cannot e-file an amended returns/ 1099 corrections. Instead, you must fill out Form 1040X/new 1099s and mail it to the IRS.