Create a 1099 form

Endpoint: POST /1099/forms

Use case:

Use this endpoint to file an individual 1099 form for a recipient. It supports a wide range of 1099-related forms such as:

1099-NEC - Nonemployee compensation
1099-MISC - Miscellaneous income
1099-DIV, 1099-K, 1099-R, 1042-S, and others

This operation is ideal for real-time use cases or user interfaces where forms are entered one at a time. For bulk operations, use the bulk-upsert endpoint instead.

One endpoint, multiple form types

Regardless of the form type, the API endpoint remains the same (POST /1099/forms). The structure of the payload changes. It has to align with the selected type.

1099-NEC requires fields like nonemployeeCompensation
1099-MISC uses fields such as rents, royalties, and otherIncome
Other types (for example, 1099-DIV, 1099-K) have their own field requirements

You must supply a valid issuerId and all the required form-specific fields.

Understand form-level action flags

The following fields in the payload allow you to configure which automated services Avalara will perform on your behalf once the form is created:

"federalEFile": yyyy-mm-dd

On this date, the form will be automatically e-filed with the IRS. This schedules the form for electronic transmission according to IRS deadlines.
"stateEFile": yyyy-mm-dd

On this date the form will also be electronically filed with the appropriate state tax authority, if applicable for the recipient’s state.
Note
Not all states participate in combined federal/state e-filing. Avalara handles state routing logic internally based on this flag and the recipient's address.
recipientEdelivery: yyyy-mm-dd

On this date the form will be automatically e-delivered to the recipient, if the recipient e-mail has been provided.
"postalMail": true

If true, Avalara will print and mail a paper copy of the form to the recipient’s mailing address via postal service.
"tinMatch": true

If true, Avalara will perform a TIN Matching service with the IRS. This verifies that the recipient's name and TIN combination is valid to reduce the chances of IRS rejections or penalties.
Note
Recommended for all new recipients to ensure data integrity.
"addressVerification": true

If true, Avalara will validate the recipient’s address. This helps reduce delivery failures and improves e-filing success rates.
Note
Address verification is especially helpful for physical mailings and state e-filing, where jurisdictional accuracy matters.

Important restrictions on scheduling

The following restrictions apply when scheduling forms for filing and delivery:

If any of the federalEFile, stateEFile, or recipientEDelivery dates are set between the current date and the beginning of the IRS filing freeze period for the next filing season, then the form will be scheduled to the respective date.
If any of the dates are in the past, then the form will be scheduled to the next available date.
If any of the dates fall within the IRS filing freeze period, then the form will be scheduled to the next available date after the IRS filing freeze period ends.
It’s possible to update a scheduled date (subject to the restrictions above), but it isn’t possible to revert a form back to unscheduled status. To unschedule, the form must be deleted and recreated.
To create a form without scheduling it for submission to the IRS, state entity, or recipient, set the corresponding property to null: federalEfile, stateEfile, or recipientEDelivery.
The stateEFile date must be on or after the federalEFile date.

IRS filing freeze period note

Each year, the IRS closes its e-File system for maintenance during an IRS filing freeze period (generally late November through mid-January) before the new filing season begins. During this time, no 1099 forms can be electronically submitted to the IRS. If you attempt to schedule an e-file date during the IRS filing freeze period, Avalara will automatically adjust the submission to the next available date after the system reopens.

Status tracking note

Each action flag (federalEFile, stateEFile, recipientEDelivery, postalMail, tinMatch, addressVerification) has a corresponding status that is returned in the API response whenever a form is created or updated. These statuses can also be retrieved at any time using the GET method on the endpoints:

GET /1099/forms (to retrieve multiple forms)
GET /1099/forms/{id} (to retrieve a specific form)

For detailed information on these statuses, see the section Retrieve the status of a 1099 form.