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Here are the regs (bolding is mine) from 26 CFR § 301.7502-1: But the above applies if the IRS received the document or payment and the date is in question. This topic has to do with a payment that was not received (or so the IRS claims) - in that case, note that the exception does not apply to payments: The exceptions (c)(3) and (d) have to do with private delivery services (PDS) and electronic filing.

On the state efile info form, there should be a box to disconnect the state return from the federal modernized efile (MeF) system.

One use, as stated above, is that certified or registered is proof of mailing. This is what is needed if it doesn't arrive or the irs claims it was late. The green card is unnecessary. Another use is when you tell the client to use priority and the package doesn't arrive or get processed correctly, the client has a valid argument that you should pay the penalties, which are your fault since you didn't follow clearly stated irs instructions on what constitutes proof of mailing. There is no use of priority in this situation.

You would prepare 1099MISC, marked "Corrected" in the checkbox, with $0 in Box 3. Then issue new 1099-NEC with the amount in the correct box on that form.