Hello, I wanted to let you and the community know that I called the IRS and I was told that in the case of a 1099-NEC recipient address change, you do NOT need to send a corrected paper 1099 form to the IRS. The instances when a corrected 1099 is necessary is outlined in the IRS "General Instructions for Certain Information Returns" on page 12. A corrected 1099 is needed in certain instances such as when there is an incorrect SSN or amount, but not when the recipient's address has changed. I wanted to let you know this because the information that Quickbooks support provided me is not correct. Hopefully, this will benefit other people who have the same question.