Represents the entry status information for a W9 form.

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

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

Form 1098-E: Student Loan Interest Statement

The recipient is the borrower and the issuer is the lender.

Required: studentLoanInterestReceivedByLender. A blank or zero amount is reported on #/payments. A negative amount is not rejected.

Form 1098-E has no state or local withholding and no second TIN notice, so stateAndLocalWithholding and secondTinNotice are discarded and read back as null.

Form 1099-B: Proceeds From Broker and Barter Exchange Transactions

The recipient is the customer and the issuer is the broker or barter exchange. Each form reports one sale.

Required: applicableCheckboxOnForm8949, descriptionOfProperty, proceeds (which can be zero or negative) and proceedsReportedToIrs. typeOfGainOrLoss is required unless noncoveredSecurity is true.

dateSoldOrDisposed must fall in the tax year. dateAcquired can't be after the tax year or before January 1 of the year 50 years before the current filing year, whatever the form's tax year. costOrOtherBasis, washSaleLossDisallowed and federalIncomeTaxWithheld can't be negative; the other amounts can. federalIncomeTaxWithheld must be less than proceeds (zero when proceeds is zero or negative), and can't be more than 24% of the other amounts on the form combined, not counting state and local withholding.

stateAndLocalWithholding carries state, stateId, stateTaxWithheld, locality, localityId and localTaxWithheld. state and stateId are required when stateTaxWithheld has an amount. Form 1099-B has no state or local income fields, so stateIncome and localIncome are discarded and read back as null.

Form 1099-C: Cancellation of Debt

Required: Date of Identifiable Event, Amount of Debt Discharged and Debt Description. The IRS also requires the Identifiable Event Code.

The Debt Description is limited to 39 characters.

Form 1099-C has no state or local boxes, so stateAndLocalWithholding is discarded and reads back as null.

Form 1099-G: Certain Government Payments

The December 2026 revision of the form adds Box 10 (family leave benefits) and renumbers the state boxes: state and state identification number move from Boxes 10a/10b to Boxes 11a/11b, and state income tax withheld moves from Box 11 to Box 12. The state boxes are reported through stateAndLocalWithholding (state, stateId, stateTaxWithheld, plus locality, localityId, and localTaxWithheld).

Form 1099-G has no state or local income box, so stateAndLocalWithholding.stateIncome and stateAndLocalWithholding.localIncome are discarded and read back as null.

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

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

Form 1099-PATR: Taxable Distributions Received From Cooperatives

At least one of the following amounts must be greater than zero: Patronage Dividends, Nonpatronage Distributions, Per-Unit Retain Allocations, or Redeemed Nonqualified Notices.

Federal Income Tax Withheld, when provided, must be less than the total of those four amounts. The Section 199A(g) deduction cannot exceed 9% of Qualified Payments. Other credits and deductions (Box 12), when greater than zero, must be itemized under the specific credit or deduction. This API does not expose those itemized fields, so a non-zero Box 12 is rejected downstream.

Specified Cooperative may only be set when at least one of Qualified Payments, Section 199A(a) Qualified Items, or Section 199A(a) SSTB Items is provided.

Form 1099-PATR has no state or local withholding boxes. stateAndLocalWithholding is not supported for this form type on any endpoint: a supplied value is discarded rather than stored, and the field always reads back as null.

Form 1099-S: Proceeds From Real Estate Transactions

The recipient is the transferor (seller) and the issuer is the filer (settlement agent).

Required: Date of Closing, Address or Legal Description, and, unless the transferor received property or services, Gross Proceeds, with Gross Proceeds plus Buyer's Part of Real Estate Tax above zero.

The Date of Closing must fall in the tax year or the ten years before it. The Address or Legal Description is limited to 39 characters.

Form 1099-S has no state or local boxes, so stateAndLocalWithholding is discarded and reads back as null.

Form 5498: IRA Contribution Information

The recipient is the participant and the issuer is the trustee or issuer of the IRA.

Required: at least one amount above zero in Boxes 1-5, 8-10, 13a or 14a. Amounts can't be negative.

Paired boxes are all-or-nothing: Box 7 is required when Box 2 or Box 5 has an amount, and Boxes 8, 9 and 10 are only allowed with Box 7 type SEP, SIMPLE and Roth IRA; Boxes 12a and 12b are required when Box 11 is checked and not allowed otherwise; Boxes 13b and 13c go with Box 13a, Box 14b with Box 14a, and Box 15b with Box 15a.

Form 5498 has no state or local boxes, so stateAndLocalWithholding is discarded and reads back as null.

Intermediary or flow-through entity information for tax forms

Response model for job operations

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