Avalara 1099 & W-9 helps you collect, validate, and report vendor tax data. It simplifies W-9 information collection and 1099 form generation for IRS compliance.

Core capabilities

Collect and manage W-9 data from vendors to capture accurate taxpayer information upfront.

Vendor information collection

Generate and manage 1099 forms for applicable payments to support year-end reporting requirements.

1099 form preparation and reporting

Validate vendor information to reduce errors and minimize issues during reporting and filing.

Data validation and accuracy

Maintain vendor tax data and reporting records in a structured system for easier access and audit readiness.

Centralized tax form management

Access API documentation, SDKs, and integration guides in developer portal. Setup involves configuring vendor data collection workflows, then integrating reporting into your existing systems.

Getting started

1099 & W-9 integrates with accounting systems, ERP platforms, and payment workflows to collect vendor data and support reporting. APIs enable data exchange between internal systems and tax form workflows.

How it integrates

What Avalara 1099 & W-9 solves

When to use Avalara 1099 & W-9

Avalara 1099 & W-9

View API docs

Two-letter IRS country code (e.g., 'US', 'CA'), as defined at https://www.irs.gov/e-file-providers/country-codes.

Doing Business As (DBA) name or continuation of a long legal name.

Indicates whether the company authorizes IRS TIN matching.

Contact email address. For inquiries by vendors/employees.

Province or region for non-US/CA addresses.

Group name for organizing companies (creates or finds group by name).

Maximum number of reminder attempts (1-52, required if resendRequests is true).

Internal reference ID. Never shown to any agency or recipient.

Days between reminder emails (7-365, required if resendRequests is true).

Boolean to enable automatic reminder emails (default: false).

Two-letter US state or Canadian province code (required for US/CA addresses).

Contact phone number (must contain at least 10 digits, max 15 characters).

Federal Tax Identification Number (TIN). EIN/Tax ID (required for US companies).

Unique identifier set when the record is created.

Date time when the record was last updated.

Covered individual information for health coverage forms

Covered individual's date of birth - Required when SSN is missing.

Covered individual's Federal Tax Identification Number (TIN).. SSN or ITIN. Required unless unavailable.

Represents the entry status information for a W9 form.

The timestamp for the latest status update.

A list of errors detailing the problem type.

An explanation specific to this occurrence of the problem.

An identifier for this occurrence of the problem.
It is the name of a request's field when specific to that field.
Otherwise, for other types of errors, its value is empty.

Form 1042-S: Foreign Person's U.S. Source Income Subject to Withholding

Chapter 3 status code - Required if WithholdingIndicator is 3 (Chapter 3). Available values:
- 01: U.S. Withholding Agent - FI (Deprecated - valid only for tax years prior to 2020)
- 02: U.S. Withholding Agent - Other (Deprecated - valid only for tax years prior to 2020)
- 03: Territory FI - treated as U.S. Person
- 04: Territory FI - not treated as U.S. Person
- 05: U.S. branch - treated as U.S. Person
- 06: U.S. branch - not treated as U.S. Person
- 07: U.S. branch - ECI presumption applied
- 08: Partnership other than Withholding Foreign Partnership
- 09: Withholding Foreign Partnership
- 10: Trust other than Withholding Foreign Trust
- 11: Withholding Foreign Trust
- 12: Qualified Intermediary
- 13: Qualified Securities Lender - Qualified Intermediary
- 14: Qualified Securities Lender - Other
- 15: Corporation
- 16: Individual
- 17: Estate
- 18: Private Foundation
- 19: Government or International Organization
- 20: Tax Exempt Organization (Section 501(c) entities)
- 21: Unknown Recipient
- 22: Artist or Athlete
- 23: Pension
- 24: Foreign Central Bank of Issue
- 25: Nonqualified Intermediary
- 26: Hybrid entity making Treaty Claim
- 27: Withholding Rate Pool - General
- 28: Withholding Rate Pool - Exempt Organization
- 29: PAI Withholding Rate Pool - General
- 30: PAI Withholding Rate Pool - Exempt Organization
- 31: Agency Withholding Rate Pool - General
- 32: Agency Withholding Rate Pool - Exempt Organization
- 34: U.S. Withholding Agent-Foreign branch of FI (Deprecated - valid only for tax years prior to 2020)
- 35: Qualified Derivatives Dealer
- 36: Foreign Government - Integral Part
- 37: Foreign Government - Controlled Entity
- 38: Publicly Traded Partnership
- 39: Disclosing Qualified Intermediary
- 40: Partnership QDD
- 41: U.S. government entity or tax exempt entity (other than section 501(c) entities)

Chapter 4 status code. Required if WithholdingIndicator is 4 (Chapter 4). Required if email is specified, must fill either this or RecipientForeignTin. Available values:
- 01: U.S. Withholding Agent - FI
- 02: U.S. Withholding Agent - Other
- 03: Territory FI - not treated as U.S. Person
- 04: Territory FI - treated as U.S. Person
- 05: Participating FFI - Other
- 06: Participating FFI - Reporting Model 2 FFI
- 07: Registered Deemed - Compliant FFI-Reporting Model 1 FFI
- 08: Registered Deemed - Compliant FFI-Sponsored Entity
- 09: Registered Deemed - Compliant FFI-Other
- 10: Certified Deemed - Compliant FFI-Other
- 11: Certified Deemed - Compliant FFI-FFI with Low Value Accounts
- 12: Certified Deemed - Compliant FFI-Non-Registering Local Bank
- 13: Certified Deemed - Compliant FFI-Sponsored Entity
- 14: Certified Deemed - Compliant FFI-Investment Advisor or Investment Manager
- 15: Nonparticipating FFI
- 16: Owner-Documented FFI
- 17: U.S. Branch - treated as U.S. person
- 18: U.S. Branch - not treated as U.S. person (reporting under section 1471)
- 19: Passive NFFE identifying Substantial U.S. Owners
- 20: Passive NFFE with no Substantial U.S. Owners
- 21: Publicly Traded NFFE or Affiliate of Publicly Traded NFFE
- 22: Active NFFE
- 23: Individual
- 24: Section 501(c) Entities
- 25: Excepted Territory NFFE
- 26: Excepted NFFE - Other
- 27: Exempt Beneficial Owner
- 28: Entity Wholly Owned by Exempt Beneficial Owners
- 29: Unknown Recipient
- 30: Recalcitrant Account Holder
- 31: Nonreporting IGA FFI
- 32: Direct reporting NFFE
- 33: U.S. reportable account
- 34: Non-consenting U.S. account
- 35: Sponsored direct reporting NFFE
- 36: Excepted Inter-affiliate FFI
- 37: Undocumented Preexisting Obligation
- 38: U.S. Branch - ECI presumption applied
- 39: Account Holder of Excluded Financial Account
- 40: Passive NFFE reported by FFI
- 41: NFFE subject to 1472 withholding
- 42: Recalcitrant Pool - No U.S. Indicia
- 43: Recalcitrant Pool - U.S. Indicia
- 44: Recalcitrant Pool - Dormant Account
- 45: Recalcitrant Pool - U.S. Persons
- 46: Recalcitrant Pool - Passive NFFEs
- 47: Nonparticipating FFI Pool
- 48: U.S. Payees Pool
- 49: QI - Recalcitrant Pool-General
- 50: U.S. Withholding Agent-Foreign branch of FI

Exemption code (Chapter 3). Required if WithholdingIndicator is 3 (Chapter 3) and FederalTaxWithheld is 0. Required when using TaxRateChap3.
Can be left empty if FederalTaxWithheld is greater than 0.
Available values:
- 00: Not exempt
- 01: Effectively connected income
- 02: Exempt under IRC (other than portfolio interest)
- 03: Income is not from US sources
- 04: Exempt under tax treaty
- 05: Portfolio interest exempt under IRC
- 06: QI that assumes primary withholding responsibility
- 07: WFP or WFT
- 08: U.S. branch treated as U.S. Person
- 09: Territory FI treated as U.S. Person
- 10: QI represents that income is exempt
- 11: QSL that assumes primary withholding responsibility
- 12: Payee subjected to chapter 4 withholding
- 22: QDD that assumes primary withholding responsibility
- 23: Exempt under section 897(l)
- 24: Exempt under section 892

Exemption code (Chapter 4). Required if WithholdingIndicator is 4 (Chapter 4).
Available values:
- 00: Not exempt
- 13: Grandfathered payment
- 14: Effectively connected income
- 15: Payee not subject to chapter 4 withholding
- 16: Excluded nonfinancial payment
- 17: Foreign Entity that assumes primary withholding responsibility
- 18: U.S. Payees - of participating FFI or registered deemed - compliant FFI
- 19: Exempt from withholding under IGA(6)
- 20: Dormant account(7)
- 21: Other - payment not subject to chapter 4 withholding

Income code.
Available values:

Interest:
- 01: Interest paid by US obligors - general
- 02: Interest paid on real property mortgages
- 03: Interest paid to controlling foreign corporations
- 04: Interest paid by foreign corporations
- 05: Interest on tax-free covenant bonds
- 22: Interest paid on deposit with a foreign branch of a domestic corporation or partnership
- 29: Deposit interest
- 30: Original issue discount (OID)
- 31: Short-term OID
- 33: Substitute payment - interest
- 51: Interest paid on certain actively traded or publicly offered securities(1)
- 54: Substitute payments - interest from certain actively traded or publicly offered securities(1)

Dividend:
- 06: Dividends paid by U.S. corporations - general
- 07: Dividends qualifying for direct dividend rate
- 08: Dividends paid by foreign corporations
- 34: Substitute payment - dividends
- 40: Other dividend equivalents under IRC section 871(m) (formerly 871(l))
- 52: Dividends paid on certain actively traded or publicly offered securities(1)
- 53: Substitute payments - dividends from certain actively traded or publicly offered securities(1)
- 56: Dividend equivalents under IRC section 871(m) as a result of applying the combined transaction rules

Other:
- 09: Capital gains
- 10: Industrial royalties
- 11: Motion picture or television copyright royalties
- 12: Other royalties (for example, copyright, software, broadcasting, endorsement payments)
- 13: Royalties paid on certain publicly offered securities(1)
- 14: Real property income and natural resources royalties
- 15: Pensions, annuities, alimony, and/or insurance premiums
- 16: Scholarship or fellowship grants
- 17: Compensation for independent personal services(2)
- 18: Compensation for dependent personal services(2)
- 19: Compensation for teaching(2)
- 20: Compensation during studying and training(2)
- 23: Other income
- 24: Qualified investment entity (QIE) distributions of capital gains
- 25: Trust distributions subject to IRC section 1445
- 26: Unsevered growing crops and timber distributions by a trust subject to IRC section 1445
- 27: Publicly traded partnership distributions subject to IRC section 1446
- 28: Gambling winnings(3)
- 32: Notional principal contract income(4)
- 35: Substitute payment - other
- 36: Capital gains distributions
- 37: Return of capital
- 38: Eligible deferred compensation items subject to IRC section 877A(d)(1)
- 39: Distributions from a nongrantor trust subject to IRC section 877A(f)(1)
- 41: Guarantee of indebtedness
- 42: Earnings as an artist or athlete - no central withholding agreement(5)
- 43: Earnings as an artist or athlete - central withholding agreement(5)
- 44: Specified Federal procurement payments
- 50: Income previously reported under escrow procedure(6)
- 55: Taxable death benefits on life insurance contracts
- 57: Amount realized under IRC section 1446(f)
- 58: Publicly traded partnership distributions-undetermined
- 59: Consent fees
- 60: Loan syndication fees
- 61: Settlement payments

Intermediary or flow-through entity information

Limitation on Benefits (LOB) code for tax treaty purposes.
Available values:
- 01: Individual (Deprecated - valid only for tax years prior to 2019)
- 02: Government - contracting state/political subdivision/local authority
- 03: Tax exempt pension trust/Pension fund
- 04: Tax exempt/Charitable organization
- 05: Publicly-traded corporation
- 06: Subsidiary of publicly-traded corporation
- 07: Company that meets the ownership and base erosion test
- 08: Company that meets the derivative benefits test
- 09: Company with an item of income that meets the active trade or business test
- 10: Discretionary determination
- 11: Other
- 12: No LOB article in treaty

Recipient's foreign TIN. Required if email is specified, must fill either this or Chap3StatusCode.

Recipient's Global Intermediary Identification Number (GIIN). A valid GIIN looks like 'XXXXXX.XXXXX.XX.XXX'.

Tax rate (Chapter 3) - Required if WithholdingIndicator is 3 (Chapter 3).
Available values:
- 00.00: 0.00%
- 02.00: 2.00%
- 04.00: 4.00%
- 04.90: 4.90%
- 04.95: 4.95%
- 05.00: 5.00%
- 07.00: 7.00%
- 08.00: 8.00%
- 10.00: 10.00%
- 12.00: 12.00%
- 12.50: 12.50%
- 14.00: 14.00%
- 15.00: 15.00%
- 17.50: 17.50%
- 20.00: 20.00%
- 21.00: 21.00%
- 24.00: 24.00%
- 25.00: 25.00%
- 27.50: 27.50%
- 28.00: 28.00%
- 30.00: 30.00%
- 37.00: 37.00%

Tax Identification Number (TIN) type.

Available values:
- EIN: Employer Identification Number
- SSN: Social Security Number
- ITIN: Individual Taxpayer Identification Number
- ATIN: Adoption Taxpayer Identification Number

Withholding indicator
Available values:
- 3: Chapter 3
- 4: Chapter 4

Covered individuals information - At least one month of coverage must be entered if it's not a correction.

Origin of health coverage code.

Available values:
- A: Small Business Health Options Program (SHOP)
- B: Employer-sponsored coverage
- C: Government-sponsored program
- D: Individual market insurance
- E: Multiemployer plan
- F: Other designated minimum essential coverage
- G: Employer-sponsored coverage that is an individual coverage HRA (valid for tax years 2020 and later)

Form 1095-C: Employer-Provided Health Insurance Offer and Coverage

Plan start month.
The calendar month during which the plan year begins of the health plan in which the employee is offered coverage (or would be offered coverage if the employee were eligible to participate in the plan).
Available values:
- 00: None
- 01: January
- 02: February
- 03: March
- 04: April
- 05: May
- 06: June
- 07: July
- 08: August
- 09: September
- 10: October
- 11: November
- 12: December

Boolean indicating that address verification should be scheduled for this form

Address verification status.
Available values:
- unknown: Address verification has not been checked
- pending: Address verification is in progress
- failed: Address verification failed
- incomplete: Address verification is incomplete
- unchanged: User declined address changes
- verified: Address has been verified and accepted

EDelivery status.
Available values:
- unscheduled: E-delivery has not been scheduled
- scheduled: E-delivery is scheduled to be sent
- sent: E-delivery has been sent to recipient
- bounced: E-delivery bounced back (invalid email)
- refused: E-delivery was refused by recipient
- bad_verify: E-delivery failed verification
- accepted: E-delivery was accepted by recipient
- bad_verify_limit: E-delivery failed verification limit reached
- second_delivery: Second e-delivery attempt
- undelivered: E-delivery is undelivered (temporary state allowing resend)

Date when federal e-filing should be scheduled. If set between current date and beginning of blackout period, scheduled to that date. If in the past or blackout period, scheduled to next available date. For blackout period information, see https://www.track1099.com/info/IRS_info. Set to null to leave unscheduled.

Federal e-file status.
Available values:
- unscheduled: Form has not been scheduled for federal e-filing
- scheduled: Form is scheduled for federal e-filing
- airlock: Form is in process of being uploaded to the IRS (forms exist in this state for a very short period and cannot be updated while in this state)
- sent: Form has been sent to the IRS
- accepted: Form was accepted by the IRS
- corrected_scheduled: Correction is scheduled to be sent
- corrected_airlock: Correction is in process of being uploaded to the IRS (forms exist in this state for a very short period and cannot be updated while in this state)
- corrected: A correction has been sent to the IRS
- corrected_accepted: Correction was accepted by the IRS
- rejected: Form was rejected by the IRS
- corrected_rejected: Correction was rejected by the IRS
- held: Form is held and will not be submitted to IRS (used for certain forms submitted only to states)

Form ID. Unique identifier set when the record is created.

Issuer ID - only required when creating forms

Issuer Reference ID - only required when creating forms via $bulk-upsert

Boolean indicating that postal mailing to the recipient should be scheduled for this form

Postal mail to recipient status.
Available values:
- unscheduled: Postal mail has not been scheduled
- pending: Postal mail is pending to be sent
- sent: Postal mail has been sent
- delivered: Postal mail has been delivered

Date when recipient e-delivery should be scheduled. If set between current date and beginning of blackout period, scheduled to that date. If in the past or blackout period, scheduled to next available date. For blackout period information, see https://www.track1099.com/info/IRS_info. Set to null to leave unscheduled.

Date when state e-filing should be scheduled. Must be on or after federalEfileDate. If set between current date and beginning of blackout period, scheduled to that date. If in the past or blackout period, scheduled to next available date. For blackout period information, see https://www.track1099.com/info/IRS_info. Set to null to leave unscheduled.

State e-file status.
Available values:
- unscheduled: Form has not been scheduled for state e-filing
- scheduled: Form is scheduled for state e-filing
- airlocked: Form is in process of being uploaded to the state
- sent: Form has been sent to the state
- rejected: Form was rejected by the state
- accepted: Form was accepted by the state
- corrected_scheduled: Correction is scheduled to be sent
- corrected_airlocked: Correction is in process of being uploaded to the state
- corrected_sent: Correction has been sent to the state
- corrected_rejected: Correction was rejected by the state
- corrected_accepted: Correction was accepted by the state

Tax Year - only required when creating forms via $bulk-upsert

Recipient's Federal Tax Identification Number (TIN).

Boolean indicating that TIN Matching should be scheduled for this form

TIN Match status.
Available values:
- none: TIN matching has not been performed
- pending: TIN matching request is pending
- matched: Name/TIN combination matches IRS records
- unknown: TIN is missing, invalid, or request contains errors
- rejected: Name/TIN combination does not match IRS records or TIN not currently issued

Form 1099-DIV: Dividends and Distributions
            
*At least one of the following dividend or distribution amounts must be provided:* 
Total ordinary dividends, Total capital gain distributions, Nondividend distributions, 
Cash liquidation distributions, Noncash liquidation distributions, or Exempt-interest dividends.

Specified private activity bond interest dividends

Form 1099-INT: Interest Imcome
            
*At least one of the following amounts must be provided:* 
Interest Income, Interest on U.S. Savings Bonds and Treasury obligations, or Tax-Exempt Interest.

Tax exempt bond CUSIP no. 
Enter VARIOUS if the tax-exempt interest is reported in the aggregate for multiple bonds or accounts.

Interest on U.S. Savings Bonds and Treasury obligations

Form 1099-K: Payment Card and Third Party Network Transactions

Filer type for tax reporting purposes.
Available values:
- PSE: Payment Settlement Entity
- EPF: Electronic Payment Facilitator or other third party

Gross amount of payment card/third party network transactions. This value must equal the total of all monthly payment amounts (January through December).

Payment settlement entity name and phone number, if different from Filer's

Payment type for transaction classification.
Available values:
- PaymentCard: Payment card transactions
- ThirdPartyNetwork: Third party network transactions

Available form types:
* `1042-S`
* `1095-B`
* `1095-C`
* `1099-DIV`
* `1099-INT`
* `1099-K`
* `1099-MISC`
* `1099-NEC`
* `1099-R`


Form 1099-MISC: Miscellaneous Income

*At least one of the following amounts must be provided:* 
Rents, Royalties, Other income, Fishing boat proceeds, Medical and health care payments,
Substitute payments in lieu of dividends or interest, Crop insurance proceeds, Gross proceeds paid to an attorney,
Fish purchased for resale, Section 409A deferrals, Excess golden parachute payments, Nonqualified deferred compensation,
Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale

Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale

Excess golden parachute payments - Available only for tax year 2024 and earlier

Substitute payments in lieu of dividends or interest

Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale. Should be true if Nonemployee compensation is not provided.

Excess golden parachute payments - Available only for tax year 2025 and later

Nonemployee compensation. Required if DirectSalesIndicator is false.

Form 1099-R: Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.
            
*At least one of the following amounts must be provided:* 
Gross distribution, Taxable amount, Capital gain, Employee contributions/Designated Roth contributions or insurance premiums,
Net unrealized appreciation in employer's securities, Other amount, Total employee contributions,
Traditional IRA/SEP/SIMPLE or Roth conversion amount, or Amount allocable to IRR within 5 years

Distribution code.

Available values:
- 1: Early distribution, no known exception (in most cases, under age 59½)
- 2: Early distribution, exception applies (under age 59½)
- 3: Disability
- 4: Death
- 5: Prohibited transaction
- 6: Section 1035 exchange (a tax-free exchange of life insurance, annuity, qualified long-term care insurance, or endowment contracts)
- 7: Normal distribution
- 8: Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in payment year
- 9: Cost of current life insurance protection (premiums paid by a trustee or custodian for current insurance protection)
- A: May be eligible for 10-year tax option
- B: Designated Roth account distribution
- C: Reportable Death Benefits Under Section 6050Y(c)
- D: Annuity payments from nonqualified annuity payments and distributions from life insurance contracts that may be subject to tax under section 1411
- E: Distribution under Employee Plans Compliance Resolution System (EPCRS)
- F: Charitable gift annuity
- G: Direct rollover and rollover contribution
- H: Direct rollover of distribution from a designated Roth account to a Roth IRA
- J: Early distribution from a Roth IRA (This code may be used with a Code 8 or P)
- K: Distribution of IRA Assets Not Having A Readily Available FMV
- L: Loans treated as deemed distributions under section 72(p)
- M: Qualified Plan Loan Offsets
- N: Recharacterized IRA contribution made for year following payment year
- P: Excess contributions plus earnings/excess deferrals taxable for year prior to payment year
- Q: Qualified distribution from a Roth IRA (Distribution from a Roth IRA when the 5-year holding period has been met, and the recipient has reached 59½, has died, or is disabled)
- R: Recharacterized IRA contribution made for year prior to payment year
- S: Early distribution from a SIMPLE IRA in first 2 years no known exceptions
- T: Roth IRA distribution exception applies because participant has reached 59½, died or is disabled, but it is unknown if the 5-year period has been met
- U: Distribution from ESOP under Section 404(k)
- W: Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements
- Y: Qualified charitable distribution (QCD) claimed under section 408(d)(8) (Available for 2025 on)

Employee contributions/Designated Roth contributions or insurance premiums

First year of designated Roth contribution

Net unrealized appreciation in employer's securities

Second distribution code. Must be a valid combination with the first distribution code.
See DistributionCode property documentation for code descriptions.

Valid combinations based on first distribution code:
- 1: _, 8, B, D, K, L, M, P
- 2: _, 8, B, D, K, L, M, P
- 3: _, D
- 4: _, 8, A, B, D, G, H, K, L, M, P
- 5: _
- 6: _, W
- 7: _, A, B, D, K, L, M
- 8: _, 1, 2, 4, B, J, K
- 9: _
- A: 4, 7
- B: _, 1, 2, 4, 7, 8, G, L, M, P, U
- C: _, D
- D: 1, 2, 3, 4, 7, C
- E: _
- F: _
- G: _, 4, B, K
- H: _, 4
- J: _, 8, P
- K: 1, 2, 4, 7, 8, G
- L: _, 1, 2, 4, 7, B
- M: _, 1, 2, 4, 7, B
- N: _
- P: _, 1, 2, 4, B, J
- Q: _
- R: _
- S: _
- T: _
- U: _, B
- W: _, 6
- Y: 4, 7, K
            
(_ indicates no second distribution code)

(format: firstDistributionCode: availableSecondDistributionCodes)

Traditional IRA/SEP/SIMPLE or Roth conversion amount

Intermediary or flow-through entity information for tax forms

Address of the intermediary or flow-through entity

Chapter 3 status code for the intermediary or flow-through entity. Available values:
- 01: U.S. Withholding Agent - FI (Deprecated - valid only for tax years prior to 2020)
- 02: U.S. Withholding Agent - Other (Deprecated - valid only for tax years prior to 2020)
- 03: Territory FI - treated as U.S. Person
- 04: Territory FI - not treated as U.S. Person
- 05: U.S. branch - treated as U.S. Person
- 06: U.S. branch - not treated as U.S. Person
- 07: U.S. branch - ECI presumption applied
- 08: Partnership other than Withholding Foreign Partnership
- 09: Withholding Foreign Partnership
- 10: Trust other than Withholding Foreign Trust
- 11: Withholding Foreign Trust
- 12: Qualified Intermediary
- 13: Qualified Securities Lender - Qualified Intermediary
- 14: Qualified Securities Lender - Other
- 15: Corporation
- 16: Individual
- 17: Estate
- 18: Private Foundation
- 19: Government or International Organization
- 20: Tax Exempt Organization (Section 501(c) entities)
- 21: Unknown Recipient
- 22: Artist or Athlete
- 23: Pension
- 24: Foreign Central Bank of Issue
- 25: Nonqualified Intermediary
- 26: Hybrid entity making Treaty Claim
- 27: Withholding Rate Pool - General
- 28: Withholding Rate Pool - Exempt Organization
- 29: PAI Withholding Rate Pool - General
- 30: PAI Withholding Rate Pool - Exempt Organization
- 31: Agency Withholding Rate Pool - General
- 32: Agency Withholding Rate Pool - Exempt Organization
- 34: U.S. Withholding Agent-Foreign branch of FI (Deprecated - valid only for tax years prior to 2020)
- 35: Qualified Derivatives Dealer
- 36: Foreign Government - Integral Part
- 37: Foreign Government - Controlled Entity
- 38: Publicly Traded Partnership
- 39: Disclosing Qualified Intermediary
- 40: Partnership QDD
- 41: U.S. government entity or tax exempt entity (other than section 501(c) entities)

Chapter 4 status code for the intermediary or flow-through entity. Available values:
- 01: U.S. Withholding Agent - FI
- 02: U.S. Withholding Agent - Other
- 03: Territory FI - not treated as U.S. Person
- 04: Territory FI - treated as U.S. Person
- 05: Participating FFI - Other
- 06: Participating FFI - Reporting Model 2 FFI
- 07: Registered Deemed - Compliant FFI-Reporting Model 1 FFI
- 08: Registered Deemed - Compliant FFI-Sponsored Entity
- 09: Registered Deemed - Compliant FFI-Other
- 10: Certified Deemed - Compliant FFI-Other
- 11: Certified Deemed - Compliant FFI-FFI with Low Value Accounts
- 12: Certified Deemed - Compliant FFI-Non-Registering Local Bank
- 13: Certified Deemed - Compliant FFI-Sponsored Entity
- 14: Certified Deemed - Compliant FFI-Investment Advisor or Investment Manager
- 15: Nonparticipating FFI
- 16: Owner-Documented FFI
- 17: U.S. Branch - treated as U.S. person
- 18: U.S. Branch - not treated as U.S. person (reporting under section 1471)
- 19: Passive NFFE identifying Substantial U.S. Owners
- 20: Passive NFFE with no Substantial U.S. Owners
- 21: Publicly Traded NFFE or Affiliate of Publicly Traded NFFE
- 22: Active NFFE
- 23: Individual
- 24: Section 501(c) Entities
- 25: Excepted Territory NFFE
- 26: Excepted NFFE - Other
- 27: Exempt Beneficial Owner
- 28: Entity Wholly Owned by Exempt Beneficial Owners
- 29: Unknown Recipient
- 30: Recalcitrant Account Holder
- 31: Nonreporting IGA FFI
- 32: Direct reporting NFFE
- 33: U.S. reportable account
- 34: Non-consenting U.S. account
- 35: Sponsored direct reporting NFFE
- 36: Excepted Inter-affiliate FFI
- 37: Undocumented Preexisting Obligation
- 38: U.S. Branch - ECI presumption applied
- 39: Account Holder of Excluded Financial Account
- 40: Passive NFFE reported by FFI
- 41: NFFE subject to 1472 withholding
- 42: Recalcitrant Pool - No U.S. Indicia
- 43: Recalcitrant Pool - U.S. Indicia
- 44: Recalcitrant Pool - Dormant Account
- 45: Recalcitrant Pool - U.S. Persons
- 46: Recalcitrant Pool - Passive NFFEs
- 47: Nonparticipating FFI Pool
- 48: U.S. Payees Pool
- 49: QI - Recalcitrant Pool-General
- 50: U.S. Withholding Agent-Foreign branch of FI

City of the intermediary or flow-through entity

Country code for the intermediary or flow-through entity

EIN (Employer Identification Number) of the intermediary or flow-through entity

Foreign TIN of the intermediary or flow-through entity

GIIN (Global Intermediary Identification Number) of the intermediary or flow-through entity

Name of the intermediary or flow-through entity

State of the intermediary or flow-through entity

Zip code of the intermediary or flow-through entity

Two-letter IRS country code (e.g., 'US', 'CA'), as defined at https://www.irs.gov/e-file-providers/country-codes. If there is a transfer agent, use the transfer agent's shipping address.

Doing Business As (DBA) name or continuation of a long legal name. Use either this or 'transferAgentName'.

Contact email address. For recipient inquiries. Phone will be used on communications if you don't specify an email

Indicates if this is the issuer's final year filing.

Internal reference ID. Never shown to any agency or recipient. If present, it will prefix download filenames. Allowed characters: letters, numbers, dashes, underscores, and spaces.

Tax year for which the forms are being filed (e.g., 2024). Must be within current tax year and current tax year - 4. It's only required on creation, and cannot be modified on update.

Contact phone number (must contain at least 10 digits, max 15 characters). For recipient inquiries.

Name of the transfer agent, if applicable — optional; use either this or 'dbaName'.

Number of new forms created because no matching form could be found (and `upsert` was true) - with errors. Value can be 0 or another value based on what the job has available

Number of new forms created because no matching form could be found (and `upsert` was true) - valid for e-filing but missing email or email is undeliverable. Value can be 0 or another value based on what the job has available

Number of new forms created because no matching form could be found (and `upsert` was true) - valid for e-filing and e-delivery. Value can be 0 or another value based on what the job has available

Dry run. If `true`, this job only simulates the changes but doesn't actually persist them.

Error message if the job failed, null otherwise

Number of forms skipped because no matching form or issuer could be found. Value can be 0 or another value based on what the job has available

List of processed forms returned when bulk-upsert processes ≤1000 records. Same format as GET /1099/forms response. Only available in bulk-upsert endpoint responses.

Number of forms skipped because they would have updated a record already updated once in the request. Value can be 0 or another value based on what the job has available

Number of forms skipped because they would have made a form invalid and the form is already e-filed or scheduled for e-filing, or because you do not have permission to update forms that have been scheduled. Value can be 0 or another value based on what the job has available

Number of forms skipped because they matched multiple forms. Value can be 0 or another value based on what the job has available

Current status of the job (e.g., Success, Failed, InProgress)

Total number of forms processed. Value can be 0 or another value based on what the job has available

Total number of forms in the request. Value can be 0 or another value based on what the job has available

Job type identifier. Will always be "update_job" for bulk upsert operations

Number of forms updated but invalid for e-filing. Value can be 0 or another value based on what the job has available

Number of forms updated and valid for e-filing but missing email or email is undeliverable. Value can be 0 or another value based on what the job has available

Number of forms updated and valid for e-filing and e-delivery. Value can be 0 or another value based on what the job has available

Upsert. If `true`, this job will first attempt to update existing records if matches can be found. Matches are done in the following order: Form ID, Form Reference ID and tax year, Form TIN and tax year.

Offer and coverage information for health coverage forms

Month of coverage.
Available values:
- All: All months
- January: January
- February: February
- March: March
- April: April
- May: May
- June: June
- July: July
- August: August
- September: September
- October: October
- November: November
- December: December

Offer of Coverage Code. Required if Share has a value, including zero.
Available values:

Pre-ICHRA Codes (available before 2020):
- 1A: Qualifying offer: minimum essential coverage providing minimum value offered to full-time employee with employee required contribution ≤ 9.5% (as adjusted) of mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s)
- 1B: Minimum essential coverage providing minimum value offered to employee only
- 1C: Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) (not spouse)
- 1D: Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse (not dependent(s))
- 1E: Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) and spouse
- 1F: Minimum essential coverage NOT providing minimum value offered to employee; employee and spouse or dependent(s); or employee, spouse, and dependents
- 1G: Offer of coverage to an individual who was not an employee or not a full-time employee and who enrolled in self-insured coverage
- 1H: No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage)
- 1J: Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage conditionally offered to spouse; minimum essential coverage not offered to dependent(s)
- 1K: Minimum essential coverage providing minimum value offered to employee; at least minimum essential coverage offered to dependents; and at least minimum essential coverage conditionally offered to spouse
            
ICHRA Codes (introduced 2020, require ZIP code):
- 1L: Individual coverage HRA offered to employee only
- 1M: Individual coverage HRA offered to employee and dependent(s) (not spouse)
- 1N: Individual coverage HRA offered to employee, spouse, and dependent(s)
- 1O: Individual coverage HRA offered to employee only using employment site ZIP code affordability safe harbor
- 1P: Individual coverage HRA offered to employee and dependent(s) (not spouse) using employment site ZIP code affordability safe harbor
- 1Q: Individual coverage HRA offered to employee, spouse, and dependent(s) using employment site ZIP code affordability safe harbor
- 1R: Individual coverage HRA that is NOT affordable
- 1S: Individual coverage HRA offered to an individual who was not a full-time employee
- 1T: Individual coverage HRA offered to employee and spouse (not dependents)
- 1U: Individual coverage HRA offered to employee and spouse (not dependents) using employment site ZIP code affordability safe harbor

Note: Codes 1B, 1C, 1D, 1E, 1J, 1K, 1L, 1M, 1N, 1O, 1P, 1Q, 1T, 1U require employee share amount (0.00 is a valid value).

Safe harbor code - Applicable Section 4980H Safe Harbor Code.
Available values:
- 2A: Form W-2 safe harbor
- 2B: Federal poverty line safe harbor
- 2C: Rate of pay safe harbor
- 2D: Part-time employee safe harbor for employees who were not full-time for any month of the year
- 2E: Multiemployer interim rule relief
- 2F: Qualifying offer method
- 2G: Qualifying offer transition relief
- 2H: Other affordability safe harbor

Employee required contribution share - Employee Share of Lowest Cost Monthly Premium, for Self-Only Minimum Value Coverage - May not exceed 3499.99

ZIP/postal code. For coverage area (optional, unless codes 1L to 1U are used).

Generic paginated model to wrap query response data

Primary withholding agent information for tax forms

EIN (Employer Identification Number) of the primary withholding agent.

Locality ID of the entity issuing the form

The address of the substantial U.S. owner of the NFFE.

The name of the substantial U.S. owner of the NFFE.

The taxpayer identification number (TIN) of the substantial U.S. owner of the NFFE.

The current status for the TIN match request.

The current timestamp for the TIN match request.

The list of error codes (only present when api_error_codes flag is enabled)

The email address of the individual associated with the form.

The office code associated with the form.

The form type (always "w4" for this model).

The address of the employee. Required unless exempt.

The city of residence of the employee. Required unless exempt.

Indicates whether the employee is exempt from withholding.

Indicates whether the last name differs from prior records.

The marital status of the employee. Required unless exempt.
Available values:
- Single: Single or Married filing separately
- Married: Married filing jointly or qualifying surviving spouse
- MarriedBut: Head of household. Check only if you're unmarried and pay more than half the costs of keeping up a home for yourself and a qualifying individual.

The number of allowances claimed by the employee.

The number of dependents other than allowances.

The state of residence of the employee. Required unless exempt.

The taxpayer identification number (TIN).

The ZIP code of residence of the employee. Required unless exempt.

The form type (always "W4" for this model).

The ZIP code of residence of the employee.

The name of the individual or entity associated with the form.

The form type (always "w8bene" for this model).

Certifies that the entity is a foreign non-financial institution with less than 50% passive income
and less than 50% of its assets producing or held to produce passive income.

The benefit limitation for tax treaty claims.
Available values:
- 1: Government
- 2: Tax exempt pension trust or pension fund
- 3: Other tax exempt organization
- 4: Publicly traded corporation
- 5: Subsidiary of a publicly traded corporation
- 6: Company that meets the ownership and base erosion test
- 7: Company that meets the derivative benefits test
- 8: Company with an item of income that meets active trade or business test
- 9: Favorable discretionary determination by the U.S. competent authority received
- 10: Other
- 11: No LOB article in treaty

Certifies that the beneficial owner is eligible for treaty benefits and meets any limitation on benefits requirements.

Certifies signer has the capacity to sign for the beneficial owner.

Certifies that the FFI is not primarily engaged in investment activities, maintains only low-value accounts,
and has limited total assets within its group.

Certifies that the entity qualifies as a limited life debt investment entity based on its formation date, issuance terms,
and compliance with regulatory requirements.

Certifies that the FFI operates solely as a limited bank or credit union within its country, meets asset thresholds,
and has no foreign operations or affiliations outside its country of organization.

Certifies that the entity is a controlled foreign corporation sponsored by a U.S. financial institution, not a QI, WP, or WT,
and shares a common electronic account system for full transparency.

The date of the IRS determination letter confirming the entity’s section 501(c) status.

The name of the entity that sponsors the direct reporting NFFE.

The name of the disregarded entity receiving the payment (if applicable).

The FATCA status of disregarded entity or branch receiving payment.
Available values:
- 1: Branch treated as nonparticipating FFI
- 2: U.S. Branch
- 3: Participating FFI
- 4: Reporting Model 1 FFI
- 5: Reporting Model 2 FFI

The state for disregarded entities.. Allowed values: AA, AE, AK, AL, AP, AR, AS, AZ, CA, CO (and 65 more)

Represents the entity type for tax forms.
Each value corresponds to a specific entity classification.
- 1: Corporation
- 2: Disregarded entity
- 3: Partnership
- 4: Simple trust
- 5: Grantor trust
- 6: Complex trust
- 7: Estate
- 8: Foreign Government - Controlled Entity
- 9: Central Bank of Issue
- 10: Tax-exempt organization
- 11: Private foundation
- 12: International organization
- 13: Foreign Government - Controlled Integral Part

Certifies that the entity is an inter-affiliate FFI meeting all conditions for exemption,
including limited account activity and payment interactions within its expanded affiliated group.

Certifies that the entity is in liquidation, reorganization, or bankruptcy and intends to operate as a nonfinancial entity,
with supporting documentation available if the process exceeds three years.

Certifies that the entity is a holding company, treasury center, or captive finance company operating within a nonfinancial group
and not functioning as an investment or financial institution.

Certifies that the entity is a recently formed startup NFFE investing in a non-financial business
and is not operating as or presenting itself as an investment fund.

Certifies that the entity is organized in a U.S. possession, is not engaged in financial activities,
and is entirely owned by bona fide residents of that possession.

Certifies that the entity is an investment entity wholly owned by exempt beneficial owners and has provided complete ownership
and documentation details as required under FATCA regulations.

Certifies that the entity is established and sponsored by a qualifying exempt beneficial owner to provide retirement, disability,
or death benefits to individuals based on services performed for the sponsor.

Represents the FATCA status types for tax forms.
Used for W8-BEN-E forms and FATCA compliance validations.
Values correspond to numeric identifiers used in forms.
- 1: Nonparticipating FFI (including a limited FFI or an FFI related to a Reporting IGA FFI other than a deemed-compliant FFI, participating FFI, or exempt beneficial owner)
- 2: Participating FFI
- 3: Reporting Model 1 FFI
- 4: Reporting Model 2 FFI
- 5: Registered deemed-compliant FFI (other than a reporting Model 1 FFI, sponsored FFI, or nonreporting IGA FFI covered in Part XII)
- 6: Sponsored FFI that has not obtained a GIIN
- 7: Certified deemed-compliant nonregistering local bank
- 8: Certified deemed-compliant FFI with only low-value accounts
- 9: Certified deemed-compliant sponsored, closely held investment vehicle
- 10: Certified deemed-compliant limited life debt investment entity
- 11: Certified deemed-compliant investment advisors and investment managers
- 12: Owner-documented FFI
- 13: Restricted distributor
- 14: Nonreporting IGA FFI
- 15: Foreign government, government of a U.S. possession, or foreign central bank of issue
- 16: International organization
- 17: Exempt retirement plans
- 18: Entity wholly owned by exempt beneficial owners
- 19: Territory financial institution
- 20: Nonfinancial group entity
- 21: Excepted nonfinancial start-up company
- 22: Excepted nonfinancial entity in liquidation or bankruptcy
- 23: 501(c) organization
- 24: Nonprofit organization
- 25: Publicly traded NFFE or NFFE affiliate of a publicly traded corporation
- 26: Excepted territory NFFE
- 27: Active NFFE
- 28: Passive NFFE
- 29: Excepted inter-affiliate FFI
- 30: Direct reporting NFFE
- 31: Sponsored direct reporting NFFE
- 32: Account that is not a financial account

The name of the entity that sponsors the foreign financial institution (FFI).

The foreign taxpayer identification number (TIN).

Indicates whether a foreign TIN is not required.

The global intermediary identification number (GIIN).

The country for the applicable IGA with the United States.

Indicates whether the trustee for the nonreporting IGA FFI is foreign.

The trustee or sponsor name for the nonreporting IGA FFI.

Specifies how the applicable IGA is treated under the IGA provisions or Treasury regulations.