Avalara 1099 & W-9
Form1099K
Form 1099-K: Payment Card and Third Party Network Transactions
This model is used in the following APIs:
Filer type for tax reporting purposes. Available values:
- PSE: Payment Settlement Entity
- EPF: Electronic Payment Facilitator or other third party
Payment type for transaction classification. Available values:
- PaymentCard: Payment card transactions
- ThirdPartyNetwork: Third party network transactions
Payment settlement entity name and phone number, if different from Filer's. Deprecated: the IRS reports the name and phone number as separate fields (PSENm and PSEPhoneNum). Use Avalara1099.Application.Forms1099.Models.Form1099K.PaymentSettlementEntityName and Avalara1099.Application.Forms1099.Models.Form1099K.PaymentSettlementEntityPhoneNumber instead. Kept for backward compatibility with existing integrations.
Payment settlement entity name, if different from Filer's
Payment settlement entity phone number, if different from Filer's
Gross amount of payment card/third party network transactions. This value must equal the total of all monthly payment amounts (January through December).
Card not present transactions
Box 1c. Cash tips - Available only for tax year 2026 and later. This amount is already included in GrossAmountPaymentCard (Box 1a) and is not added to it, so it may not exceed GrossAmountPaymentCard.
Box 1d. Treasury Tipped Occupation Code (TTOC) for the payee's tipped occupation - Available only for tax year 2026 and later. A three-digit, zero-padded code from the IRS enumeration: 000 (tips received in a nonqualifying occupation), 101-110, 201-211, 301-304, 401-409, 501-508, 601-611, 701-706, or 801-809. The form accepts up to two codes - see TreasuryTippedOccupationCode2 for the second. Send the code exactly as three characters ("001", not "1"); leading zeros are not restored for you. Watch for spreadsheet software that strips leading zeros when a code is exported to CSV and re-imported.
Box 1d. Second Treasury Tipped Occupation Code (TTOC) - Available only for tax year 2026 and later. Same three-digit code list and formatting rules as TreasuryTippedOccupationCode, and must differ from it.
Merchant category code (4 numbers)
Number of payment transactions
Federal income tax withheld
January gross payments
February gross payments
March gross payments
April gross payments
May gross payments
June gross payments
July gross payments
August gross payments
September gross payments
October gross payments
November gross payments
December gross payments