API reference

False once the payer has been removed from the roster.

City; null when none is on file.

When the payer was created, an ISO 8601 datetime with a UTC offset.

Your own reference for this payer, as sent; null when none.

First name of an individual or itin payer; null when none is on file.

Last name of an individual or itin payer; null when none is on file.

The payer's legal name. A business payer's 1099s file under it; for an individual or itin payer it is the display name.

The payer's id, a UUID string. Use it as payer_id on a form.

"business", "individual" or "itin". A payer saved without one reads as "business".

Phone number as sent; null when none is on file.

Two-letter USPS state code of a US address; null for a foreign address or when none is on file.

Street address, line 1; null when none is on file.

The id of the account that owns this payer, a UUID string.

True when a TIN is stored for this payer. The TIN itself is never returned.

True when the payer has a TIN, street, phone, a complete US or foreign address, and the name its type needs. Advisory: filing checks the form itself.

When the payer was last changed, an ISO 8601 datetime with a UTC offset.

ZIP code, five digits or ZIP+4, as sent; null for a foreign address or when none is on file.

Alabama withholding tax account number, ten digits or R and nine digits; null when none is on file.

Whether this payer has elected Combined Federal/State Filing; false unless it was turned on.

default false

The states the IRS forwards to under Combined Federal/State Filing, keyed by "1099-NEC", "1099-MISC" and "1099-K", each a list of two-letter codes. Returned whether or not the payer elected.

default {}

IRS country code of a foreign address; null for a US payer.

Connecticut Tax Registration Number, 10 or 11 digits; null when none is on file.

Delaware withholding account number, the payer's nine-digit EIN; null when none is on file.

Georgia withholding number, seven digits then two letters, returned in full; null when none is on file.

Iowa withholding permit number, 9 or 12 digits; null when none is on file.

Indiana withholding TID and location number, 13 digits; null when none is on file.

Kentucky withholding tax account number, 6 or 9 digits; null when none is on file.

Maryland Central Registration Number, 8 digits; null when none is on file.

North Carolina withholding account number, nine digits; null when none is on file.

Nebraska ID number, nine digits zero filled; null when none is on file.

Ohio employer withholding account number, 8 digits beginning 51 to 55, returned in full; null when none is on file.

Oregon Business Identification Number, eight digits; null when none is on file.

Pennsylvania withholding account number, 8 or 11 digits, returned in full; null when none is on file.

Postal code of a foreign address; null when none.

Province or region of a foreign address; null when none.

South Carolina withholding file number, 9 digits; null when none is on file.

Apartment, suite or unit; null when none.

The kind of TIN this payer holds: "ssn", "ein" or "itin". The TIN type saved for the payer (a sole proprietor filing under their own name may hold an EIN), otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

What the structural check of the payer's own TIN found, as a sentence; null when it found nothing or no TIN is on file. Advisory: it never blocks saving.

Utah withholding Account ID, 11 digits and WTH; null when none is on file.

Vermont withholding account number in the form WHT12345678; null when none is on file.

Wisconsin withholding tax number, 15 digits; null when none is on file.

West Virginia withholding account number, 8 digits; null when none is on file.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

False once the payer has been removed from the roster.

City; null when none is on file.

When the payer was created, an ISO 8601 datetime with a UTC offset.

Your own reference for this payer, as sent; null when none.

First name of an individual or itin payer; null when none is on file.

Last name of an individual or itin payer; null when none is on file.

The payer's legal name. A business payer's 1099s file under it; for an individual or itin payer it is the display name.

The payer's id, a UUID string. Use it as payer_id on a form.

"business", "individual" or "itin". A payer saved without one reads as "business".

Phone number as sent; null when none is on file.

Two-letter USPS state code of a US address; null for a foreign address or when none is on file.

Street address, line 1; null when none is on file.

The id of the account that owns this payer, a UUID string.

True when a TIN is stored for this payer. The TIN itself is never returned.

True when the payer has a TIN, street, phone, a complete US or foreign address, and the name its type needs. Advisory: filing checks the form itself.

When the payer was last changed, an ISO 8601 datetime with a UTC offset.

ZIP code, five digits or ZIP+4, as sent; null for a foreign address or when none is on file.

Alabama withholding tax account number, ten digits or R and nine digits; null when none is on file.

Whether this payer has elected Combined Federal/State Filing; false unless it was turned on.

default false

The states the IRS forwards to under Combined Federal/State Filing, keyed by "1099-NEC", "1099-MISC" and "1099-K", each a list of two-letter codes. Returned whether or not the payer elected.

default {}

IRS country code of a foreign address; null for a US payer.

Connecticut Tax Registration Number, 10 or 11 digits; null when none is on file.

Delaware withholding account number, the payer's nine-digit EIN; null when none is on file.

Georgia withholding number, seven digits then two letters, returned in full; null when none is on file.

Iowa withholding permit number, 9 or 12 digits; null when none is on file.

Indiana withholding TID and location number, 13 digits; null when none is on file.

Kentucky withholding tax account number, 6 or 9 digits; null when none is on file.

Maryland Central Registration Number, 8 digits; null when none is on file.

North Carolina withholding account number, nine digits; null when none is on file.

Nebraska ID number, nine digits zero filled; null when none is on file.

Ohio employer withholding account number, 8 digits beginning 51 to 55, returned in full; null when none is on file.

Oregon Business Identification Number, eight digits; null when none is on file.

Pennsylvania withholding account number, 8 or 11 digits, returned in full; null when none is on file.

Postal code of a foreign address; null when none.

Province or region of a foreign address; null when none.

South Carolina withholding file number, 9 digits; null when none is on file.

Apartment, suite or unit; null when none.

The kind of TIN this payer holds: "ssn", "ein" or "itin". The TIN type saved for the payer (a sole proprietor filing under their own name may hold an EIN), otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

What the structural check of the payer's own TIN found, as a sentence; null when it found nothing or no TIN is on file. Advisory: it never blocks saving.

Utah withholding Account ID, 11 digits and WTH; null when none is on file.

Vermont withholding account number in the form WHT12345678; null when none is on file.

Wisconsin withholding tax number, 15 digits; null when none is on file.

West Virginia withholding account number, 8 digits; null when none is on file.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

False once the recipient has been removed from the roster.

City; null when none is on file.

When the recipient was created, an ISO 8601 datetime with a UTC offset.

When consent to electronic Copy B was recorded, an ISO 8601 datetime; null when none was ever recorded. A withdrawal keeps it and sets e_delivery_consent_withdrawn_at.

The recipient's email address; null when none is on file.

Your own reference for this recipient, as sent; null when none.

First name of an individual or itin recipient; null when none is on file.

Last name of an individual or itin recipient; null when none is on file.

The recipient's name as the roster shows it; a business recipient's 1099s file under it.

The recipient's id, a UUID string. Use it as recipient_id on a form.

"individual", "business" or "itin".

Two-letter USPS state code of a US address; null for a foreign address or when none is on file.

Street address, line 1; null when none is on file.

The id of the account that owns this recipient, a UUID string.

True when a TIN is stored for this recipient. The TIN itself is never returned.

When the recipient was last changed, an ISO 8601 datetime with a UTC offset.

ZIP code, five digits or ZIP+4, as sent; null for a foreign address or when none is on file.

True when the payee's Form W-9 says the IRS notified them they are subject to backup withholding; a 1099 for them is then refused unless it reports federal income tax withheld.

default false

"24%" when backup_withholding is true; null otherwise.

The business or disregarded entity name the payee gave on line 2 of Form W-9; null when none.

Whether the payee signed Part II (the certification) of the W-9 on file; null when no W-9 is certified or when not filled (API-key endpoints).

When the payee answered the W-9 link, an ISO 8601 datetime; certified_on is its UTC day. Null for a paper W-9, when none, or when not filled (API-key endpoints).

The W-9's certification date, an ISO 8601 date: the date written on a paper form, or the day the payee answered the link. Null when none or not filled (API-key endpoints).

"ssn" or "ein", as the payee certified on Form W-9; null when no W-9 is on file, and the 1099 then uses the type recipient_type implies.

"electronic" when the payee answered the W-9 link, "paper" when the firm recorded a paper form; null when nothing is certified or the field is not filled (API-key endpoints).

When the recipient declined the latest electronic-delivery consent invitation, an ISO 8601 datetime; null when they did not decline it, none was sent, or not filled (API-key endpoints).

When the latest electronic-delivery consent invitation expires, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

When the latest electronic-delivery consent invitation was sent, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

IRS country code of a foreign address; null for a US recipient.

Id of the stored scan of a paper W-9, a UUID string; null otherwise or when not filled (API-key endpoints).

When a firm user confirmed holding the recipient's own electronic consent, an ISO 8601 datetime; null for a consent the recipient gave through the link, or when none was recorded.

Name of the firm user who confirmed it. Filled on the dashboard's recipient list and detail responses; null from the API-key endpoints.

"until_withdrawn" or "single_year", as recorded with the consent; null when no consent was recorded.

The tax year a single_year consent covers; null for "until_withdrawn" or when no consent was recorded.

When the recipient's withdrawal of consent was recorded, an ISO 8601 datetime; null when not withdrawn. A fresh consent clears it.

Version of the electronic-delivery disclosures in force when consent was recorded, such as "2026.2"; null when no consent was recorded.

Postal code of a foreign address; null when none.

Province or region of a foreign address; null when none.

Name of the firm user who recorded a paper W-9; null for an electronic one or when not filled (API-key endpoints).

Two-letter code of the state where the work was done; null means the same state as the address.

Apartment, suite or unit; null when none.

The names of the account's other active recipients holding the same TIN, oldest first; empty when none; null when not filled (API-key endpoints).

The kind of TIN this recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file (a sole proprietor may certify an EIN), otherwise the tin_type the firm saved, otherwise what recipient_type implies. The IRS record, Copy B and the state files follow it. Null when none says.

Where tin_type comes from: "w9" (the payee's Form W-9), "stated" (the tin_type the firm saved) or "implied" (what recipient_type implies). Null when tin_type is null.

When a W-9 answered after a 1099 for this recipient was filed was applied to the recipient, each filed 1099 keeping what it filed, an ISO 8601 datetime. Null when no 1099 was filed when it arrived, while it is held, or when not filled (API-key endpoints).

Whether the latest W-9 request was emailed to the recipient: true when the mail left, false when the link was made and not emailed (no address, link copied instead, or the mail did not leave); null when none was requested or not filled (API-key endpoints).

When the latest W-9 link expires, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

True when a W-9 is held because its TIN is not the one on file now. Those answers are never applied to this recipient: a different TIN is a new recipient. False otherwise; null when not filled (API-key endpoints).

When a W-9 with a different TIN is held for this recipient and another recipient in the account already has that TIN: that recipient's id and name. Null otherwise, and when not filled (API-key endpoints). The TIN is never returned.

• namestringrequired

  That recipient's name.

• recipient_idstringrequired

  That recipient's id, a UUID string.

A W-9 answered after a 1099 for this recipient was filed, held rather than applied; null in the ordinary case and from the API-key endpoints.

• received_atstringrequired

  When the payee's W-9 answers arrived and were held, an ISO 8601 datetime.

• business_namestring or null

  The business or disregarded entity name from line 2 of the W-9; null when none.

• certified_tin_typestring or null

  "ssn" or "ein", as the payee certified.

• citystring or null

  City the payee gave.

• first_namestring or null

  First name the payee gave; null for a business.

• last_namestring or null

  Last name the payee gave; null for a business.

• messagestring

  A sentence for display, chosen by tin_differs. When false: the answers are being applied, and the filed 1099 keeps what the IRS received. When true: its TIN, name and address were not applied, and if that TIN is right the 1099 is corrected onto a recipient with it.

  default "This contractor completed a W-9 after a 1099 for them was filed. Its answers are being applied, and that 1099 keeps what the IRS received."

• namestring or null

  The name the payee certified on line 1 of the W-9.

• recipient_typestring or null

  "individual" or "business", from the tax classification the payee chose.

• services_statestring or null

  State where the payee said the work was done; null when it is the address state.

• statestring or null

  Two-letter state code the payee gave, upper-cased.

• streetstring or null

  Street address the payee gave.

• tin_differsboolean

  True when the certified TIN differs from the one on file. A correction of this recipient keeps the filed TIN and files none of these answers; the different TIN is filed by a correction onto a recipient with it, named by recipient_id on the correction request. The TIN itself is never returned.

  default false

• zip_codestring or null

  ZIP code the payee gave.

When the latest W-9 link was sent, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

"not_requested", "requested", "expired" or "completed". Filled on the dashboard's recipient list and detail responses; null from the API-key endpoints.

Set only on the update that records a consent withdrawal: whether the written confirmation was emailed. False means confirm on paper; null on every other response.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

False once the recipient has been removed from the roster.

City; null when none is on file.

When the recipient was created, an ISO 8601 datetime with a UTC offset.

When consent to electronic Copy B was recorded, an ISO 8601 datetime; null when none was ever recorded. A withdrawal keeps it and sets e_delivery_consent_withdrawn_at.

The recipient's email address; null when none is on file.

Your own reference for this recipient, as sent; null when none.

First name of an individual or itin recipient; null when none is on file.

Last name of an individual or itin recipient; null when none is on file.

The recipient's name as the roster shows it; a business recipient's 1099s file under it.

The recipient's id, a UUID string. Use it as recipient_id on a form.

"individual", "business" or "itin".

Two-letter USPS state code of a US address; null for a foreign address or when none is on file.

Street address, line 1; null when none is on file.

The id of the account that owns this recipient, a UUID string.

True when a TIN is stored for this recipient. The TIN itself is never returned.

When the recipient was last changed, an ISO 8601 datetime with a UTC offset.

ZIP code, five digits or ZIP+4, as sent; null for a foreign address or when none is on file.

True when the payee's Form W-9 says the IRS notified them they are subject to backup withholding; a 1099 for them is then refused unless it reports federal income tax withheld.

default false

"24%" when backup_withholding is true; null otherwise.

The business or disregarded entity name the payee gave on line 2 of Form W-9; null when none.

Whether the payee signed Part II (the certification) of the W-9 on file; null when no W-9 is certified or when not filled (API-key endpoints).

When the payee answered the W-9 link, an ISO 8601 datetime; certified_on is its UTC day. Null for a paper W-9, when none, or when not filled (API-key endpoints).

The W-9's certification date, an ISO 8601 date: the date written on a paper form, or the day the payee answered the link. Null when none or not filled (API-key endpoints).

"ssn" or "ein", as the payee certified on Form W-9; null when no W-9 is on file, and the 1099 then uses the type recipient_type implies.

"electronic" when the payee answered the W-9 link, "paper" when the firm recorded a paper form; null when nothing is certified or the field is not filled (API-key endpoints).

When the recipient declined the latest electronic-delivery consent invitation, an ISO 8601 datetime; null when they did not decline it, none was sent, or not filled (API-key endpoints).

When the latest electronic-delivery consent invitation expires, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

When the latest electronic-delivery consent invitation was sent, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

IRS country code of a foreign address; null for a US recipient.

Id of the stored scan of a paper W-9, a UUID string; null otherwise or when not filled (API-key endpoints).

When a firm user confirmed holding the recipient's own electronic consent, an ISO 8601 datetime; null for a consent the recipient gave through the link, or when none was recorded.

Name of the firm user who confirmed it. Filled on the dashboard's recipient list and detail responses; null from the API-key endpoints.

"until_withdrawn" or "single_year", as recorded with the consent; null when no consent was recorded.

The tax year a single_year consent covers; null for "until_withdrawn" or when no consent was recorded.

When the recipient's withdrawal of consent was recorded, an ISO 8601 datetime; null when not withdrawn. A fresh consent clears it.

Version of the electronic-delivery disclosures in force when consent was recorded, such as "2026.2"; null when no consent was recorded.

Postal code of a foreign address; null when none.

Province or region of a foreign address; null when none.

Name of the firm user who recorded a paper W-9; null for an electronic one or when not filled (API-key endpoints).

Two-letter code of the state where the work was done; null means the same state as the address.

Apartment, suite or unit; null when none.

The names of the account's other active recipients holding the same TIN, oldest first; empty when none; null when not filled (API-key endpoints).

The kind of TIN this recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file (a sole proprietor may certify an EIN), otherwise the tin_type the firm saved, otherwise what recipient_type implies. The IRS record, Copy B and the state files follow it. Null when none says.

Where tin_type comes from: "w9" (the payee's Form W-9), "stated" (the tin_type the firm saved) or "implied" (what recipient_type implies). Null when tin_type is null.

When a W-9 answered after a 1099 for this recipient was filed was applied to the recipient, each filed 1099 keeping what it filed, an ISO 8601 datetime. Null when no 1099 was filed when it arrived, while it is held, or when not filled (API-key endpoints).

Whether the latest W-9 request was emailed to the recipient: true when the mail left, false when the link was made and not emailed (no address, link copied instead, or the mail did not leave); null when none was requested or not filled (API-key endpoints).

When the latest W-9 link expires, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

True when a W-9 is held because its TIN is not the one on file now. Those answers are never applied to this recipient: a different TIN is a new recipient. False otherwise; null when not filled (API-key endpoints).

When a W-9 with a different TIN is held for this recipient and another recipient in the account already has that TIN: that recipient's id and name. Null otherwise, and when not filled (API-key endpoints). The TIN is never returned.

• namestringrequired

  That recipient's name.

• recipient_idstringrequired

  That recipient's id, a UUID string.

A W-9 answered after a 1099 for this recipient was filed, held rather than applied; null in the ordinary case and from the API-key endpoints.

• received_atstringrequired

  When the payee's W-9 answers arrived and were held, an ISO 8601 datetime.

• business_namestring or null

  The business or disregarded entity name from line 2 of the W-9; null when none.

• certified_tin_typestring or null

  "ssn" or "ein", as the payee certified.

• citystring or null

  City the payee gave.

• first_namestring or null

  First name the payee gave; null for a business.

• last_namestring or null

  Last name the payee gave; null for a business.

• messagestring

  A sentence for display, chosen by tin_differs. When false: the answers are being applied, and the filed 1099 keeps what the IRS received. When true: its TIN, name and address were not applied, and if that TIN is right the 1099 is corrected onto a recipient with it.

  default "This contractor completed a W-9 after a 1099 for them was filed. Its answers are being applied, and that 1099 keeps what the IRS received."

• namestring or null

  The name the payee certified on line 1 of the W-9.

• recipient_typestring or null

  "individual" or "business", from the tax classification the payee chose.

• services_statestring or null

  State where the payee said the work was done; null when it is the address state.

• statestring or null

  Two-letter state code the payee gave, upper-cased.

• streetstring or null

  Street address the payee gave.

• tin_differsboolean

  True when the certified TIN differs from the one on file. A correction of this recipient keeps the filed TIN and files none of these answers; the different TIN is filed by a correction onto a recipient with it, named by recipient_id on the correction request. The TIN itself is never returned.

  default false

• zip_codestring or null

  ZIP code the payee gave.

When the latest W-9 link was sent, an ISO 8601 datetime; null when none was sent or not filled (API-key endpoints).

"not_requested", "requested", "expired" or "completed". Filled on the dashboard's recipient list and detail responses; null from the API-key endpoints.

Set only on the update that records a consent withdrawal: whether the written confirmation was emailed. False means confirm on paper; null on every other response.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

True when this form is a correction of an earlier accepted form; false on an original.

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-NEC.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Box 1, nonemployee compensation, in US dollars as a decimal string such as "4200.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 6, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 7, state income, in US dollars as a decimal string such as "4200.00".

Box 5, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

The account number the payer assigned to this recipient; null when none.

Box 1b, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

Box 2 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 3, excess golden parachute payments, in US dollars as a decimal string such as "0"; null when the box was not entered.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 1d, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 6 state.

Box 6, the payer's identification number with that state; null when not given.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 1c, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

True when this form is a correction of an earlier accepted form; false on an original.

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-NEC.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Box 1, nonemployee compensation, in US dollars as a decimal string such as "4200.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 6, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 7, state income, in US dollars as a decimal string such as "4200.00".

Box 5, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

The account number the payer assigned to this recipient; null when none.

Box 1b, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

Box 2 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 3, excess golden parachute payments, in US dollars as a decimal string such as "0"; null when the box was not entered.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 1d, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 6 state.

Box 6, the payer's identification number with that state; null when not given.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 1c, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

UUID of the import batch; each form it created carries it as batch_job_id.

How many 1099-NEC forms the import created from the CSV file.

One sentence on what happened and how to follow the forms.

"queued" when the forms will be filed in the background (the API import); "created" when they were saved as drafts and nothing was sent.

UUIDs of the forms created, in CSV row order, when they were saved as drafts. Empty on the API import; list the forms to follow them.

default []

How many rows created a new recipient.

default 0

How many rows matched a recipient already on file and reused it.

default 0

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

True when this form is a correction of an earlier accepted form; false on an original.

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-NEC.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Box 1, nonemployee compensation, in US dollars as a decimal string such as "4200.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 6, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 7, state income, in US dollars as a decimal string such as "4200.00".

Box 5, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

The account number the payer assigned to this recipient; null when none.

Box 1b, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

Box 2 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 3, excess golden parachute payments, in US dollars as a decimal string such as "0"; null when the box was not entered.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 1d, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 6 state.

Box 6, the payer's identification number with that state; null when not given.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 1c, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

True when this form is a correction of an earlier accepted form; false on an original.

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-NEC.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Box 1, nonemployee compensation, in US dollars as a decimal string such as "4200.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 6, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 7, state income, in US dollars as a decimal string such as "4200.00".

Box 5, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

The account number the payer assigned to this recipient; null when none.

Box 1b, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

Box 2 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 3, excess golden parachute payments, in US dollars as a decimal string such as "0"; null when the box was not entered.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 1d, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 6 state.

Box 6, the payer's identification number with that state; null when not given.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 1c, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

The account number the payer assigned to this recipient; null when none.

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

FATCA filing requirement checkbox; when true the IRS requires the record to carry an account_number.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-MISC.

Box 3, other income, in US dollars as a decimal string such as "600.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 1, rents, in US dollars as a decimal string such as "1500.00".

Box 2, royalties, in US dollars as a decimal string such as "0".

Box 17, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 18, state income, in US dollars as a decimal string such as "4200.00".

Box 16, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

Box 10, gross proceeds paid to an attorney, in US dollars as a decimal string such as "5000.00"; null when the box was not entered.

Box 13a, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

True when this form is a correction of an earlier accepted form; false on an original.

default false

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

default 0

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

Box 9, crop insurance proceeds, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 7 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 11, fish purchased for resale, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 5, fishing boat proceeds, in US dollars as a decimal string such as "800.00"; null when the box was not entered.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 6, medical and health care payments, in US dollars as a decimal string such as "2500.00"; null when the box was not entered.

Box 15, nonqualified deferred compensation, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 14, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

Box 12, section 409A deferrals, in US dollars as a decimal string such as "0"; null when the box was not entered.

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 17 state.

Box 17, the payer's identification number with that state; null when not given.

Box 8, substitute payments in lieu of dividends or interest, in US dollars as a decimal string such as "0"; null when the box was not entered.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 13b, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

The account number the payer assigned to this recipient; null when none.

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

FATCA filing requirement checkbox; when true the IRS requires the record to carry an account_number.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-MISC.

Box 3, other income, in US dollars as a decimal string such as "600.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 1, rents, in US dollars as a decimal string such as "1500.00".

Box 2, royalties, in US dollars as a decimal string such as "0".

Box 17, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 18, state income, in US dollars as a decimal string such as "4200.00".

Box 16, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

Box 10, gross proceeds paid to an attorney, in US dollars as a decimal string such as "5000.00"; null when the box was not entered.

Box 13a, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

True when this form is a correction of an earlier accepted form; false on an original.

default false

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

default 0

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

Box 9, crop insurance proceeds, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 7 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 11, fish purchased for resale, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 5, fishing boat proceeds, in US dollars as a decimal string such as "800.00"; null when the box was not entered.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 6, medical and health care payments, in US dollars as a decimal string such as "2500.00"; null when the box was not entered.

Box 15, nonqualified deferred compensation, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 14, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

Box 12, section 409A deferrals, in US dollars as a decimal string such as "0"; null when the box was not entered.

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 17 state.

Box 17, the payer's identification number with that state; null when not given.

Box 8, substitute payments in lieu of dividends or interest, in US dollars as a decimal string such as "0"; null when the box was not entered.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 13b, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

The account number the payer assigned to this recipient; null when none.

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

FATCA filing requirement checkbox; when true the IRS requires the record to carry an account_number.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-MISC.

Box 3, other income, in US dollars as a decimal string such as "600.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 1, rents, in US dollars as a decimal string such as "1500.00".

Box 2, royalties, in US dollars as a decimal string such as "0".

Box 17, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 18, state income, in US dollars as a decimal string such as "4200.00".

Box 16, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

Box 10, gross proceeds paid to an attorney, in US dollars as a decimal string such as "5000.00"; null when the box was not entered.

Box 13a, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

True when this form is a correction of an earlier accepted form; false on an original.

default false

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

default 0

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

Box 9, crop insurance proceeds, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 7 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 11, fish purchased for resale, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 5, fishing boat proceeds, in US dollars as a decimal string such as "800.00"; null when the box was not entered.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 6, medical and health care payments, in US dollars as a decimal string such as "2500.00"; null when the box was not entered.

Box 15, nonqualified deferred compensation, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 14, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

Box 12, section 409A deferrals, in US dollars as a decimal string such as "0"; null when the box was not entered.

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 17 state.

Box 17, the payer's identification number with that state; null when not given.

Box 8, substitute payments in lieu of dividends or interest, in US dollars as a decimal string such as "0"; null when the box was not entered.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 13b, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

Every form in the chain, oldest first: the original, then each correction in turn.

• account_numberstring or nullrequired

  The account number the payer assigned to this recipient; null when none.

• batch_job_idstring or nullrequired

  UUID of the bulk import that created this form; null for a form created on its own or as a correction.

• created_atstringrequired

  When the form was created, as an ISO 8601 date-time.

• engine_submission_idstring or nullrequired

  The filing service's id for the transmission that carried this form; null until the form is sent.

• environmentstring or nullrequired

  Where the form was filed: sandbox, live, or null before it is submitted.

  one of sandbox, live

• error_messagestring or nullrequired

  Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

• fatca_filing_requirementbooleanrequired

  FATCA filing requirement checkbox; when true the IRS requires the record to carry an account_number.

• federal_income_tax_withheldstringrequired

  Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

• form_idstringrequired

  UUID of this 1099-MISC.

• other_incomestringrequired

  Box 3, other income, in US dollars as a decimal string such as "600.00".

• payer_citystring or nullrequired

  Payer's city; null when not given.

• payer_first_namestring or nullrequired

  Payer's first name, for an individual or ITIN payer; null when not given.

• payer_idstring or nullrequired

  UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

• payer_last_namestring or nullrequired

  Payer's last name, for an individual or ITIN payer; null when not given.

• payer_namestringrequired

  Payer's name as it files on this form.

• payer_phonestring or nullrequired

  Payer's contact phone number as entered; null when not given.

• payer_statestring or nullrequired

  Payer's two-letter USPS state code; null for a payer abroad or when not given.

• payer_streetstring or nullrequired

  Payer's street address, line 1; null when not given.

• payer_tin_on_filebooleanrequired

  Whether a payer TIN is stored for this form. The TIN itself is never returned.

• payer_typestringrequired

  "business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

• payer_zipstring or nullrequired

  Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

• recipient_idstring or nullrequired

  UUID of the recipient this form reports; null only when no recipient is linked.

• rentstringrequired

  Box 1, rents, in US dollars as a decimal string such as "1500.00".

• royaltiesstringrequired

  Box 2, royalties, in US dollars as a decimal string such as "0".

• state_codestring or nullrequired

  Box 17, the two-letter code of the state the state amounts belong to; null when the form names no state.

• state_incomestringrequired

  Box 18, state income, in US dollars as a decimal string such as "4200.00".

• state_tax_withheldstringrequired

  Box 16, state income tax withheld, in US dollars as a decimal string such as "0".

• statusstringrequired

  Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

• tax_yearintegerrequired

  Tax year the form reports; 2026 this season.

• tenant_idstringrequired

  UUID of the firm account that owns the form.

• updated_atstringrequired

  When the form last changed, as an ISO 8601 date-time.

• voidedbooleanrequired

  Whether the form is marked void; a voided form cannot be corrected.

• attorney_gross_proceedsstring or null

  Box 10, gross proceeds paid to an attorney, in US dollars as a decimal string such as "5000.00"; null when the box was not entered.

• cash_tipsstring or null

  Box 13a, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

• checked_atstring (date-time) or null

  When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

• correctedboolean

  True when this form is a correction of an earlier accepted form; false on an original.

  default false

• correction_seqinteger

  Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

  default 0

• corrects_form_idstring or null

  UUID of the form this correction corrects; null on an original.

• corrects_unique_record_idstring or null

  The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

• crop_insurance_proceedsstring or null

  Box 9, crop insurance proceeds, in US dollars as a decimal string such as "0"; null when the box was not entered.

• direct_sale_above_thresholdboolean

  Box 7 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

  default false

• fish_purchased_for_resalestring or null

  Box 11, fish purchased for resale, in US dollars as a decimal string such as "0"; null when the box was not entered.

• fishing_boat_proceedsstring or null

  Box 5, fishing boat proceeds, in US dollars as a decimal string such as "800.00"; null when the box was not entered.

• furnish_errorstring or null

  Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

• furnish_methodstring or null

  How Copy B reached the recipient: "email" or "print"; null until it is furnished.

• furnished_atstring or null

  When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

• in_line_reasonstring or null

  Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

  one of busy, transmissions_off, release_hold, released

• in_line_sincestring (date-time) or null

  When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

• irs_last_answerstring or null

  The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

• irs_last_answer_sincestring (date-time) or null

  Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

• irs_last_asked_atstring (date-time) or null

  When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

• irs_receipt_idstring or null

  The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

• local_income_tax_withheldstring or null

  Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

• medical_health_care_paymentsstring or null

  Box 6, medical and health care payments, in US dollars as a decimal string such as "2500.00"; null when the box was not entered.

• nonqualified_deferred_compensationstring or null

  Box 15, nonqualified deferred compensation, in US dollars as a decimal string such as "0"; null when the box was not entered.

• overtime_compensationstring or null

  Box 14, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

• payer_countrystring or null

  IRS country code of a payer outside the United States; null for a US payer.

• payer_postal_codestring or null

  Postal code of a payer abroad; null for a US payer.

• payer_provincestring or null

  Province or state of a payer abroad; null for a US payer.

• payer_street2string or null

  Payer's street address, line 2; null when not given.

• payer_tin_typestring or null

  The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

• recipient_namestring or null

  The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

• recipient_tin_typestring or null

  The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

• resend_offeredboolean

  True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

  default false

• resent_atstring (date-time) or null

  When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

• school_district_tax_withheldstring or null

  Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

• second_tin_noticeboolean

  True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

  default false

• section_409a_deferralsstring or null

  Box 12, section 409A deferrals, in US dollars as a decimal string such as "0"; null when the box was not entered.

• state_file_generatedboolean

  True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

  default false

• state_filingstring

  What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

  default "none"

• state_filing_reasonstring

  One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

  default ""

• state_filing_statestring or null

  Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 17 state.

• state_id_numstring or null

  Box 17, the payer's identification number with that state; null when not given.

• substitute_paymentsstring or null

  Box 8, substitute payments in lieu of dividends or interest, in US dollars as a decimal string such as "0"; null when the box was not entered.

• taken_out_of_line_atstring (date-time) or null

  When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

• tipped_occupation_codesarray of string

  Box 13b, the Treasury tipped occupation codes, at most two; an empty list when none.

  default []

• unique_record_idstring or null

  The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

• voided_atstring (date-time) or null

  When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

UUID of the original form the chain starts from, whichever link was asked about.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

The account number the payer assigned to this recipient; null when none.

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

FATCA filing requirement checkbox; when true the IRS requires the record to carry an account_number.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-MISC.

Box 3, other income, in US dollars as a decimal string such as "600.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 1, rents, in US dollars as a decimal string such as "1500.00".

Box 2, royalties, in US dollars as a decimal string such as "0".

Box 17, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 18, state income, in US dollars as a decimal string such as "4200.00".

Box 16, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

Box 10, gross proceeds paid to an attorney, in US dollars as a decimal string such as "5000.00"; null when the box was not entered.

Box 13a, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

True when this form is a correction of an earlier accepted form; false on an original.

default false

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

default 0

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

Box 9, crop insurance proceeds, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 7 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 11, fish purchased for resale, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 5, fishing boat proceeds, in US dollars as a decimal string such as "800.00"; null when the box was not entered.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 6, medical and health care payments, in US dollars as a decimal string such as "2500.00"; null when the box was not entered.

Box 15, nonqualified deferred compensation, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 14, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

Box 12, section 409A deferrals, in US dollars as a decimal string such as "0"; null when the box was not entered.

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 17 state.

Box 17, the payer's identification number with that state; null when not given.

Box 8, substitute payments in lieu of dividends or interest, in US dollars as a decimal string such as "0"; null when the box was not entered.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 13b, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

UUID of the import batch; each form it created carries it as batch_job_id.

How many 1099-MISC forms the import created from the CSV file.

One sentence on what happened and how to follow the forms.

"queued" when the forms will be filed in the background (the API import); "created" when they were saved as drafts and nothing was sent.

UUIDs of the forms created, in CSV row order, when they were saved as drafts. Empty on the API import; list the forms to follow them.

default []

How many rows created a new recipient.

default 0

How many rows matched a recipient already on file and reused it.

default 0

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

The account number the payer assigned to this recipient; null when none.

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

FATCA filing requirement checkbox; when true the IRS requires the record to carry an account_number.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-MISC.

Box 3, other income, in US dollars as a decimal string such as "600.00".

Payer's city; null when not given.

Payer's first name, for an individual or ITIN payer; null when not given.

UUID of the saved payer the payer details were copied from; null when they were typed onto the form. Editing the saved payer updates this form until it is filed; a filed form and a correction keep the details they carry.

Payer's last name, for an individual or ITIN payer; null when not given.

Payer's name as it files on this form.

Payer's contact phone number as entered; null when not given.

Payer's two-letter USPS state code; null for a payer abroad or when not given.

Payer's street address, line 1; null when not given.

Whether a payer TIN is stored for this form. The TIN itself is never returned.

"business", "individual" (sole proprietor) or "itin" (a person with an ITIN).

Payer's ZIP code, five digits or ZIP+4; null for a payer abroad or when not given.

UUID of the recipient this form reports; null only when no recipient is linked.

Box 1, rents, in US dollars as a decimal string such as "1500.00".

Box 2, royalties, in US dollars as a decimal string such as "0".

Box 17, the two-letter code of the state the state amounts belong to; null when the form names no state.

Box 18, state income, in US dollars as a decimal string such as "4200.00".

Box 16, state income tax withheld, in US dollars as a decimal string such as "0".

Where the form stands, such as "submitted", "queued", "accepted", "accepted_with_errors", "rejected", "error", "submit_indeterminate" or "draft" (a correction not yet filed).

Tax year the form reports; 2026 this season.

UUID of the firm account that owns the form.

When the form last changed, as an ISO 8601 date-time.

Whether the form is marked void; a voided form cannot be corrected.

Box 10, gross proceeds paid to an attorney, in US dollars as a decimal string such as "5000.00"; null when the box was not entered.

Box 13a, cash tips, in US dollars as a decimal string such as "120.00"; null when the box was not entered.

When this draft last passed a pre-filing check with nothing sent, as an ISO 8601 date-time; null once the draft is edited or filed, and on any form that is not a draft.

True when this form is a correction of an earlier accepted form; false on an original.

default false

Place in the correction chain: 0 for an original, 1 for its correction, 2 for a correction of that, and so on.

default 0

UUID of the form this correction corrects; null on an original.

The IRS record id of the form this correction corrects, which the correction is addressed to; null on an original.

Box 9, crop insurance proceeds, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 7 checkbox: the payer made direct sales of $5,000 or more of consumer products to the recipient for resale.

default false

Box 11, fish purchased for resale, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 5, fishing boat proceeds, in US dollars as a decimal string such as "800.00"; null when the box was not entered.

Why the last attempt to email Copy B failed; null when no attempt has failed since the last success.

How Copy B reached the recipient: "email" or "print"; null until it is furnished.

When Copy B was delivered to the recipient (emailed, or the print copy made), as an ISO 8601 date-time; null until then.

Why the form is in line: busy (the filing service could not take it yet), transmissions_off (sending is switched off for now), release_hold (it waits for our review) or released (reviewed, and being sent now). It is sent from the line or returned with the reason in error_message; send nothing again meanwhile.

one of busy, transmissions_off, release_hold, released

When this form went into line to send, as an ISO 8601 date-time: the filing service could not take it yet, so it waits at queued and is sent automatically once the service is ready. Null for any other form, including one waiting its ordinary turn in a batch.

The IRS's last answer about this form's current transmission, in the IRS's own words: "Accepted", "Accepted with Errors", "Partially Accepted", "Rejected", "Processing" or "Not Found". Null when the IRS has not been asked. Kept while the form is submit_indeterminate.

Since when the IRS has given that same answer, as an ISO 8601 date-time: how long it has said Not Found, for instance. Null when it has not been asked.

When the IRS gave irs_last_answer, as an ISO 8601 date-time; null when it has not been asked.

The IRS's receipt id for this form's current transmission while it is unconfirmed, once the IRS's status search finds it; null when not known. A filed form's receipt is in engine_submission_id.

Local income tax withheld, as a decimal string, for the state in state_code; null when not entered.

Box 6, medical and health care payments, in US dollars as a decimal string such as "2500.00"; null when the box was not entered.

Box 15, nonqualified deferred compensation, in US dollars as a decimal string such as "0"; null when the box was not entered.

Box 14, overtime compensation, in US dollars as a decimal string such as "300.00"; null when the box was not entered.

IRS country code of a payer outside the United States; null for a US payer.

Postal code of a payer abroad; null for a US payer.

Province or state of a payer abroad; null for a US payer.

Payer's street address, line 2; null when not given.

The kind of TIN the payer files under on this form: "ssn", "ein" or "itin". The TIN type copied with the payer, otherwise what payer_type implies. The IRS record, Copy B and the state files follow it.

The recipient's name, for display. It can be null even when recipient_id is set, so treat recipient_id as the identity.

The kind of TIN the recipient holds: "ssn", "ein" or "itin". The payee's Form W-9 answer when one is on file, otherwise the tin_type the firm saved with the recipient, otherwise what its recipient_type implies. Null when none says, or when the recipient was not loaded with the form.

True only when the form is submit_indeterminate, the IRS has answered "Not Found" for its transmission, on a live account. Then the resend route files it again as a new transmission; the earlier attempt stays on record.

default false

When the firm last resent this form as a new transmission after the IRS answered Not Found for the earlier one, as an ISO 8601 date-time; null when it was never resent. The earlier attempt stays on record.

Ohio school district income tax withheld, as a decimal string; not sent to the IRS. Null means nobody answered; "0" means none was withheld.

True when the IRS has told the payer twice within three calendar years that this recipient's TIN was incorrect.

default false

Box 12, section 409A deferrals, in US dollars as a decimal string such as "0"; null when the box was not entered.

True when state_filing is "state_file" and SimplifyGigTax writes that state an upload file including this form; false when the firm files with the state directly.

default false

What this form still owes a state once filed with the IRS: "none", "cfsf" (the payer's Combined Federal/State Filing election covers it) or "state_file" (the firm files with the state).

default "none"

One plain-English sentence saying why state_filing has its value, citing the state's own source where a state rule applies.

default ""

Two-letter code of the state state_filing_reason is about: the state with the strongest claim, or where the recipient worked or lives. Null when the recipient has no US state; not always the Box 17 state.

Box 17, the payer's identification number with that state; null when not given.

Box 8, substitute payments in lieu of dividends or interest, in US dollars as a decimal string such as "0"; null when the box was not entered.

When this form, waiting in line, went back to draft with nothing sent because the account switched to sandbox mode, as an ISO 8601 date-time. Cleared once the form is checked or edited; null otherwise.

Box 13b, the Treasury tipped occupation codes, at most two; an empty list when none.

default []

The IRS's id for this record, from its acknowledgement; null until the IRS answers. A form without one cannot be corrected yet.

When the form was voided: the moment the IRS accepted the zero-amount correction filed against it. Null unless voided is true.

• locarray of string or integerrequired
• msgstringrequired
• typestringrequired
• ctxobject
• inputany

The account number the payer assigned to this recipient; null when none.

UUID of the bulk import that created this form; null for a form created on its own or as a correction.

When the form was created, as an ISO 8601 date-time.

The filing service's id for the transmission that carried this form; null until the form is sent.

Where the form was filed: sandbox, live, or null before it is submitted.

one of sandbox, live

Why the form was not filed, or what the IRS flagged on an accepted form, in plain English; null when there is nothing to report.

FATCA filing requirement checkbox; when true the IRS requires the record to carry an account_number.

Box 4, federal income tax withheld, in US dollars as a decimal string such as "0".

UUID of this 1099-MISC.