# Issuers(Payers) in 1099

Source: https://developer.avalara.com/products/avalara-1099-and-w9/integration-guides/1099-and-w-9/bhk4349594230262/

Guide: 1099 & W-9

# Issuers(Payers) in 1099

Learn about issuers (payers) and their role in the 1099 form lifecycle.

Issuers (also referred to as payers) are the legal entities responsible for issuing 1099 forms to recipients. You must associate each 1099 form with an issuer. Therefore, managing issuers is a foundational step in the 1099 form lifecycle.

Before you can file a 1099 form, you must first register the issuer. Registration ensures that the system properly identifies the reporting entity. To register an issuer, use the `/1099/issuers` endpoint.

You receive a unique `issuerId` from the system, which you must include in the payload of every 1099 form you file. This ensures that the form is correctly linked to the issuer.