# Prerequisite for filing 1099 forms

Source: https://developer.avalara.com/products/avalara-1099-and-w9/integration-guides/1099-and-w-9/edu7315893456379/

Guide: 1099 & W-9

# Prerequisite for filing 1099 forms

Learn how to create 1099 forms by registering the issuer and using the issuerId.

Before you can file a 1099 form, you must first register the issuer, also known as the payer, which is the legal entity responsible for reporting the payment. This is a prerequisite for all 1099 submissions.

After you create the issuer using the `/1099/issuers` endpoint, the system returns a unique `issuerId` . Include this `issuerId` in the payload of every 1099 form that you file to ensure that the form is correctly associated with the reporting entity.