---
title: "Update or Correct Form 1099-NEC"
method: PUT
path: "/payout/{user_token}/tax/form1099nec"
tags: ["Tax"]
---

# Update or Correct Form 1099-NEC

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

This **PUT** endpoint is used to update or correct a previously submitted Form 1099-NEC. 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

- Form1099NECUpdateRequest — Request body for updating or correcting Form 1099-NEC. 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-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
  - `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)