Issuers(Payers) in 1099

Issuers (also referred to as payers) are the legal entities responsible for issuing 1099 forms to recipients. Each 1099 form must be associated with an issuer. Therefore, managing issuers is a foundational step in the 1099 form lifecycle.

Before you can file a 1099 form, you must first register the issuer. Registration ensures that the reporting entity is properly identified in the system. To register an issuer, use the /1099/issuers endpoint.

The system returns a unique issuerId, which must be included in the payload of every 1099 form you file. This ensures that the form is correctly linked to the issuer.