---
title: "Submit Form 1099-K"
method: POST
path: "/payout/{user_token}/tax/form1099k"
tags: ["Tax"]
---

# Submit Form 1099-K

`POST /payout/{user_token}/tax/form1099k`

This **POST** endpoint is used to submit a Form 1099-K (Payment Card and Third Party Network Transactions) for a specific user identified by their `user_token`. The 1099-K form reports payment card and third-party network transactions. Basic information (name, address, email, phone, TIN) is retrieved from the user's existing profile.

## Request body

- Form1099KRequest
  - `tax_year` '2023' | '2024' | '2025', required — Tax year of the Form 1099-K
  - `supplemental_gross_amount` number — Box 1a: Supplemental Gross amount of total reportable payment card/third party network transactions. When provided, this amount will be added to the total amount of payouts and loads (deducting spendbacks) that were initiated in the tax year Either this or gross_amount is required
  - `gross_amount` number — Box 1: Gross amount. When provided, this will be the total amount reported. Either this or supplemental_gross_amount is required
  - `merchant_category_code` string, required — Box 2: Four-digit merchant category code (MCC)
  - `number_of_payment_transactions` integer, required — Box 3: Number of payment transactions processed
  - `federal_tax_withheld` number — Box 4: Federal income tax withheld (backup withholding)
  - `monthly_amounts` Form1099KMonthlyAmounts — Box 5a-5l: Monthly breakdown of gross amounts
    - `january` number — Box 5a: January gross amount
    - `february` number — Box 5b: February gross amount
    - `march` number — Box 5c: March gross amount
    - `april` number — Box 5d: April gross amount
    - `may` number — Box 5e: May gross amount
    - `june` number — Box 5f: June gross amount
    - `july` number — Box 5g: July gross amount
    - `august` number — Box 5h: August gross amount
    - `september` number — Box 5i: September gross amount
    - `october` number — Box 5j: October gross amount
    - `november` number — Box 5k: November gross amount
    - `december` number — Box 5l: December gross amount
  - `account_number` string — Account number for reference when multiple 1099-K forms are filed for the same recipient
  - `filer_indicator` 'PSE' | 'EPF' — Type of filer: PSE (Payment Settlement Entity) or EPF (Electronic Payment Facilitator)
  - `transactions_reported_type` 'Payment_Card' | 'Third_Party_Network', required — Type of transactions being reported
  - `pse_details` Form1099KPSEDetails — Payment Settlement Entity details
    - `pse_name` string — Name of the Payment Settlement Entity
    - `pse_phone` string — Phone number of the Payment Settlement Entity
  - `state_filing` Form1099KStateFiling[] — State filing information
    - `state_code` string — Two-letter state code
    - `state_id_number` string — State identification number
    - `state_tax_withheld` number — State income tax withheld
  - `is_postal` boolean — When set to true, once the return is transmitted, the 1099-K form copy will be mailed to the recipient's address via USPS. Note: Postal Orders for Foreign Address will not be created.
  - `email_address` string, email — Optional email address to receive the tax form link; if provided, the form link will be sent to this address, and if omitted, no email will be sent.
  - `address` ForeignAddress
    - `address1` string — Street address
    - `address2` string — Suite/apartment number
    - `city` string — City
    - `state` string — Province or state name
    - `country` string — Two-letter country code
    - `postal_code` string — Postal code

## Response `200`

OK

- Form1099KSubmissionResponse
  - `submission_id` string, uuid — Unique identifier for the submission
  - `form_type` '1099-K' — Type of form submitted
  - `tax_year` string — Tax year of the submission
  - `status` 'Created' | 'Pending' | 'Validated' | 'Error' — Current status of the submission
  - `federal_return` Form1099KReturnStatus
    - `status` string — Status of the federal return
    - `status_timestamp` string, date-time — Timestamp of the status
    - `info` string — Additional information
  - `state_returns` Form1099KStateReturnStatus[]
    - `state_code` string — State code
    - `status` string — Status of the state return
    - `status_timestamp` string, date-time — Timestamp of the status
    - `info` string — Additional information
  - `submitted_at` string, date-time — Timestamp of submission
  - `pdf_content` string — Base64 encoded byte representing the content of the file
  - `gross_amount` string — Total gross amount reported. This amount includes the total payouts through MassPay in addition to the supplemental gross amount provided.

## Other responses

- `400` — Bad request.
- `401` — Unauthorized.
- `403` — Forbidden.
- `404` — Not Found
- `405` — Method Not Allowed.
- `500` — Internal server error.
- `504` — Gateway Time-out.

---

[API](https://skmtc.net/masspay/apis/masspay-api.md) · [All operations](https://skmtc.net/masspay/apis/masspay-api/llms.txt) · [OpenAPI document](https://skmtc-service-staging.skmtc.workers.dev/v1/apis/masspay/masspay-api/revisions/c03b61a6a551/schema)