Example: Update a 1099 Form

Use the sample request and response below as a reference when Updating a 1099-NEC form.

Sample request payload

{
  "type": "1099-NEC",
  "issuerId": "141111361",
  "issuerReferenceId": null,
  "taxYear": 2024,
  "referenceId": "NEC-2024-001",
  "tin": "321-00-0000",
  "recipientName": "John Doe",
  "tinType": "SSN",
  "recipientSecondName": "Doe Enterprises",
  "address": "123 Main Street",
  "address2": "Suite 100",
  "city": "New York",
  "state": "NY",
  "zip": "10001",
  "email": "john.doe@example.com",
  "accountNumber": "ACC123456",
  "officeCode": "NY01",
  "countryCode": "US",
  "nonemployeeCompensation": 16000,
  "directSalesIndicator": true,
  "federalIncomeTaxWithheld": 3000,
  "secondTinNotice": false,
  "federalEfileDate": "2024-09-15",
  "stateEfileDate": "2024-09-20",
  "recipientEdeliveryDate": "2024-09-25",
  "postalMail": false,
  "tinMatch": true,
  "addressVerification": true,
  "stateAndLocalWithholding": {
    "stateTaxWithheld": 500,
    "state": "NY",
    "stateIdNumber": "NY123456",
    "stateIncome": 15000,
    "localTaxWithheld": 250,
    "locality": "New York City",
    "localityIdNumber": "NYC789",
    "localIncome": 15000
  }
}

Note

Same structure as the POST request for new forms.
Include all the required fields, even if only a single value changed.
The referenceId can remain the same for tracking continuity.
This operation is subject to the same validation rules as creating 1099 forms. For details, see Creating 1099 forms.

Action flags - same behavior as filing

As with initial submissions, the following flags control automated system behavior when updating a form:

federalEFile: If provided, the system will reschedule federal e-filing with the corrected data.
stateEFile: If provided, the system will reprocess state-level e-filing where applicable.
postalMail: If true, the corrected form will be printed and mailed to the recipient.
tinMatch: If true, the system will revalidate TIN against the IRS TIN Matching system.
addressVerification: If true, AvaTax will validate the corrected address.

Note

If you already e-filed or mailed the form, this update will generate a corrected version to comply with IRS regulations.

Sample response

{
    "nonemployeeCompensation": 16000.0,
    "directSalesIndicator": true,
    "federalIncomeTaxWithheld": 3000.0,
    "type": "1099-NEC",
    "id": "490912409",
    "issuerId": "141111361",
    "issuerReferenceId": "ACME-2025-001",
    "issuerTin": "123-00-0000",
    "taxYear": 2024,
    "referenceId": "NEC-2024-001",
    "tin": "321-00-0000",
    "recipientName": "John Doe",
    "tinType": "SSN",
    "recipientSecondName": "Doe Enterprises",
    "address": "123 Main Street",
    "address2": "Suite 100",
    "city": "New York",
    "state": "NY",
    "zip": "10001",
    "email": "john.doe@example.com",
    "accountNumber": "ACC123456",
    "officeCode": "NY01",
    "nonUsProvince": null,
    "countryCode": "US",
    "federalEfileDate": "2024-09-15",
    "postalMail": false,
    "stateEfileDate": null,
    "recipientEdeliveryDate": "2024-09-25",
    "tinMatch": true,
    "noTin": false,
    "addressVerification": true,
    "stateAndLocalWithholding": {
        "stateTaxWithheld": 500.0,
        "state": "NY",
        "stateIdNumber": "NY123456",
        "stateIncome": 15000.0,
        "localTaxWithheld": 250.0,
        "locality": "New York City",
        "localityIdNumber": null,
        "localIncome": 15000.0
    },
    "secondTinNotice": false,
    "federalEfileStatus": {
        "time": "2025-08-29T00:00:00+00:00",
        "status": "scheduled"
    },
    "stateEfileStatus": [],
    "postalMailStatus": {
        "time": null,
        "status": "unscheduled"
    },
    "tinMatchStatus": {
        "time": null,
        "status": "pending"
    },
    "addressVerificationStatus": {
        "time": "2025-08-29T07:58:32-04:00",
        "status": "pending"
    },
    "eDeliveryStatus": {
        "time": "2024-09-25T00:00:00+00:00",
        "status": "scheduled"
    },
    "validationErrors": [],
    "createdAt": "2025-08-29T11:58:32.064000",
    "updatedAt": "2025-08-29T18:49:13.633000"
}