I have several vendors that wish my company to "correct" their 2009 1099MISC from a personal name to a Corporation. The payments were cashed under the personal name, but I have not filed with the IRS yet (extension taken), so could make the change without penalty. But what information should I request to verify that the change is legitimate rather than a way to avoid paying taxes? Is anything required to document why the change was made should I be audited by the IRS? Assuming the change is valid and multiple payments were made throughout the year, do I need to process two separate 1099MISC depending on the timing of the change from old entity to new?