MAmasspay
Tax

Submit Form 1099-MISC

Changed on

This POST endpoint is used to submit a Form 1099-MISC (Miscellaneous Information) for a specific user identified by their user_token. The 1099-MISC form is used to report various types of miscellaneous income including rents, royalties, medical payments, and other income. Basic information (name, address, email, phone, TIN) is retrieved from the user's existing profile.

post/payout/{user_token}/tax/form1099misc

Request

Request body

tax_yearstring required

Tax year of the form. TaxBandits accepts 2023 through 2026; from tax year 2026 only IRIS filing is supported.

rentsnumber

Box 1: Rents of $600 or more paid to the recipient (0 to 9999999999.99).

royaltiesnumber

Box 2: Gross royalty payments of $10 or more (0 to 9999999999.99).

other_incomenumber

Box 3: Other income of $600 or more that does not belong in another box (0 to 9999999999.99).

federal_tax_withheldnumber

Box 4: Federal income tax withheld, including backup withholding (0 to 9999999999.99). TaxBandits rejects an amount of 40% or more of the sum of boxes 1, 2, 3, 5, 6, 8, 9 and 10. Defaults to 0.

fishing_boat_proceedsnumber

Box 5: The individual's share of proceeds from the sale of a catch (0 to 9999999999.99).

medical_healthcare_paymentsnumber

Box 6: Medical and health care payments of $600 or more made to a provider (0 to 9999999999.99).

is_direct_saleboolean

Box 7: true when the payer made $5,000 or more in direct sales of consumer products to the recipient for resale outside a permanent retail establishment. Defaults to false.

substitute_paymentsnumber

Box 8: Substitute payments in lieu of dividends or interest of $10 or more (0 to 9999999999.99).

crop_insurancenumber

Box 9: Crop insurance proceeds of $600 or more paid to a farmer (0 to 9999999999.99).

gross_proceeds_attorneynumber

Box 10: Gross proceeds of $600 or more paid to an attorney for legal services (0 to 9999999999.99).

fish_purchased_for_resalenumber

Box 11: Cash payments of $600 or more for fish purchased for resale from anyone in the trade of catching fish (0 to 9999999999.99).

section_409a_deferralsnumber

Box 12: Deferrals of $600 or more under a nonqualified deferred compensation plan, section 409A (0 to 9999999999.99).

is_fatcaboolean

Box 13: FATCA filing requirement; true when a U.S. payer reports to satisfy its foreign financial asset reporting requirement for a U.S. account. Defaults to false.

excess_golden_parachutenumber

Box 14: Excess golden parachute payments, the amount above the base amount (0 to 9999999999.99). Starting tax year 2025 the IRS moved this to Form 1099-NEC box 3; TaxBandits no longer reports it on the 1099-MISC for 2025 and later.

nonqualified_deferred_compensationnumber

Box 15: Nonqualified deferred compensation, including earnings, includible in income under section 409A because the plan fails the section 409A requirements (0 to 9999999999.99).

account_numberstring

Optional payer account number that distinguishes a recipient with more than one 1099-MISC. TaxBandits requires 4 to 20 characters; MassPay removes any non-alphanumeric characters and truncates to 20, and TaxBandits appends three random digits when it matches a previously filed return.

is_second_tin_noticeboolean

Second TIN Notice: true when the IRS has notified the payer twice within three calendar years that the recipient's TIN is incorrect and the payer does not want further notices. Defaults to false.

is_postalboolean

Whether TaxBandits should mail Copy B to the recipient's profile address (postage is added to the filing fee). Defaults to false.

email_addressstring 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.

Example request

{
  "tax_year": "2025",
  "state_filing": [
    {
      "state_code": "CA",
      "state_name": "California",
      "state_id_number": "123456789",
      "state_tax_withheld": 150,
      "state_income": 15000
    }
  ]
}

Response

OK

submission_idstring uuid

Unique identifier for the submission

form_type'1099-MISC'

Type of form submitted

tax_yearstring

Tax year of the submission

status'Created' | 'Pending' | 'Validated' | 'Error'

Current status of the submission

submitted_atstring date-time

Timestamp of submission

pdf_contentstring

Base64 encoded bytes of the draft 1099-MISC PDF; empty when the draft could not be generated

Changes