How would I correct a 2017 1099-MISC for a foreign worker who performed services in a foreign country? I believe the 1099-MISC was issued in error.  The company's US address was used as the contractor's home address.  IRS now believes the worker lived in US and did not pay taxes.  No W-8 BEN was filed, either.   I have contacted my CPA.  I am curious about what would be the next steps to correct this error.