---
title: "Submit Form 1099-NEC"
method: POST
path: "/payout/{user_token}/tax/form1099nec"
tags: ["Tax"]
---

# Submit Form 1099-NEC

`POST /payout/{user_token}/tax/form1099nec`

This **POST** endpoint is used to submit a Form 1099-NEC (Nonemployee Compensation) for a specific user identified by their `user_token`. The 1099-NEC form is used to report nonemployee compensation of $600 or more. Basic information (name, address, email, phone, TIN) is retrieved from the user's existing profile.

## Request body

- Form1099NECRequest
  - `tax_year` '2023' | '2024' | '2025', required — Tax year of the Form 1099-NEC
  - `supplemental_nonemployee_compensation` number — Box 1: Supplemental Nonemployee compensation amount. 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 nonemployee_compensation is required
  - `nonemployee_compensation` number — Box 1: Nonemployee compensation amount. When provided, this will be the total amount reported. Either this or supplemental_nonemployee_compensation is required
  - `is_direct_sales` boolean — Box 2: Check if $5,000 or more of consumer products sold for resale
  - `excess_golden_parachute` number — Box 3: Excess golden parachute payments
  - `federal_tax_withheld` number — Box 4: Federal income tax withheld
  - `account_number` string — Account number for reference when multiple 1099-NEC forms are filed for the same recipient
  - `state_filing` Form1099NECStateFiling[] — 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
    - `state_income` number — State income amount
  - `is_postal` boolean — When set to true, once the return is transmitted, the 1099-NEC 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

- Form1099NECSubmissionResponse
  - `submission_id` string, uuid — Unique identifier for the submission
  - `form_type` '1099-NEC' — Type of form submitted
  - `tax_year` string — Tax year of the submission
  - `status` 'Created' | 'Pending' | 'Validated' | 'Error' — Current status of the submission
  - `federal_return` Form1099NECReturnStatus
    - `status` string — Status of the federal return
    - `status_timestamp` string, date-time — Timestamp of the status
    - `info` string — Additional information
  - `state_returns` Form1099NECStateReturnStatus[]
    - `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` number — 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.

---

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