Each year, third party payers receive 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. Most of these 1099s are in fact 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.