# Create an issuer

Source: https://developer.avalara.com/products/avalara-1099-and-w9/integration-guides/1099-and-w-9/vqv5639213845679/

Guide: 1099 & W-9

# Create an issuer

Learn how to create an issuer for 1099 form filings using the API.

**Endpoint**: `POST /1099/issuers`

**Use case**:

Use this endpoint when setting up a new business or entity that will issue 1099 forms. Do this before creating any 1099 forms.

**Sample request payload**

```
{
  "name": "ACME Corp Updated",
  "nameDba": "ACME Services",
  "tin": "123-00-0000",
  "referenceId": "ACME-2025-001",
  "telephone": "415-555-0101",
  "taxYear": 2024,
  "countryCode": "US",
  "email": "taxadmin@acmecorp.com",
  "address": "123 Innovation Drive",
  "city": "San Francisco",
  "state": "CA",
  "zip": "94105",
  "foreignProvince": null,
  "transferAgentName": null,
  "lastFiling": false
}
```

**Sample response**

```
{
    "id": "141111361",
    "createdAt": "2025-08-29T11:42:21.099640",
    "updatedAt": "2025-08-29T11:46:34.908879",
    "name": "ACME Corp",
    "dbaName": "",
    "tin": "123-00-0000",
    "referenceId": "ACME-2025-001",
    "telephone": "415-555-0101",
    "taxYear": 2024,
    "countryCode": "US",
    "email": "taxadmin@acmecorp.com",
    "address": "123 Innovation Drive",
    "city": "San Francisco",
    "state": "CA",
    "zip": "94105",
    "foreignProvince": null,
    "transferAgentName": null,
    "lastFiling": false
}
```

Table 1. Properties

Property name

Description

Type

`name`

Legal name of the issuer.

Required

`nameDba`

DBA or trade name.

Optional

`tin`

Tax identification number (EIN).

Required

`referenceId`

Internal identifier (for example, from your ERP or CRM system).

Optional

`telephone`

Primary phone number.

Required

`taxYear`

Filing year (for example, 2024).

Required

`email`

Issuer contact email.

Required

`address`, `city`, `state`, `zip`, `countryCode`

Mailing address

Required

`lastFiling`

Set to true if this is the issuer's final filing year.

Required

`foreignProvince`

Indicate Province/State for countries other than the US and Canada.

Optional

`transferAgentName`

The party that prepares transfer statements, which inform brokers or other payers about important details of securities transfers.

Optional

Note

The properties marked as _Required_ are necessary for a payer record to be valid for IRS and state filings, ensuring the IRS and states accept forms without rejection. However, the API won’t reject a `POST` request if only the required fields for record creation are provided. You can add missing required-for-filing information later through subsequent API `PUT` calls or by updating the record manually in the web application.

**Minimal payload to create an issuer via API**

```
{
  "name": "ACME Corp",
  "tin": "123-00-0000",
  "taxYear": 2024,
  "countryCode": "US",
  "state": "CA",
  "zip": "94105"
}
```