---
title: "Update or Correct Form 1099-K"
method: PUT
path: "/payout/{user_token}/tax/form1099k"
tags: ["Tax"]
---

# Update or Correct Form 1099-K

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

This **PUT** endpoint is used to update or correct a previously submitted Form 1099-K. The system automatically determines whether to perform an **Update** (if the form has not yet been accepted by the IRS) or a **Correction** (if the form has already been accepted by the IRS). For corrections, specify `correction_type` as VOID, RECIPIENT, AMOUNT, or RECIPIENT_AMOUNT.

## Request body

- Form1099KUpdateRequest — Request body for updating or correcting Form 1099-K. The system automatically detects whether to Update (pre-IRS acceptance) or Correct (post-IRS acceptance).
  - `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
  - `submission_id` string, required — The original submission ID to update or correct
  - `is_void` boolean — Set to true to VOID the original filing (zeros out all amounts). Use this when the form should not have been filed at all.

## Response `200`

OK

- Form1099UpdateCorrectionResponse — Response from Form 1099 update or correction
  - `submission_id` string — The new submission ID
  - `record_id` string — The new record ID
  - `operation` 'UPDATE' | 'CORRECTION' — Whether this was an update (pre-IRS acceptance) or correction (post-IRS acceptance)
  - `original_submission_id` string — The original submission ID that was updated/corrected
  - `status` 'SUCCESS' | 'FAILURE' — Status of the operation

## 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)