Avalara 1099 & W-9

OverviewAPISDKIntegration guides
Version avalara1099
Companies W9
Forms 1099
Forms W9
Issuers 1099
Jobs

IntermediaryOrFlowThrough

Intermediary or flow-through entity information for tax forms

Parameters
einOptional
string

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

chap3StatusCodeOptional
string

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)
Enum: 01, 02, 34, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 35, 36, 37, 38, 39, 40, 41
chap4StatusCodeOptional
string

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
Enum: 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46, 47, 48, 49, 50
nameOptional
string

Name of the intermediary or flow-through entity

giinOptional
string

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

countryCodeOptional
string

Country code for the intermediary or flow-through entity

foreignTinOptional
string

Foreign TIN of the intermediary or flow-through entity

addressOptional
string

Address of the intermediary or flow-through entity

cityOptional
string

City of the intermediary or flow-through entity

stateOptional
string

State of the intermediary or flow-through entity

zipOptional
string

Zip code of the intermediary or flow-through entity