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Version: 2.0.0

Create

Create

Use this endpoint to create one or more Form 1099-OID returns in a single submission. You can create up to 250 returns for a payer in a single request. When the request is successful, you’ll receive a SubmissionId, which uniquely identifies that submission.

TaxBandits lets you configure filing and distribution services at two levels:

  • Submission level (SubmissionManifest)- Applies default settings for every return in the submission.
  • Return level (ReturnManifest, inside each ReturnData entry) - Lets you override those defaults for a specific recipient's return.

Filing services​

  • Federal Filing - Set IsFederal to TRUE to e-file the return with the IRS.
  • State Filing - Set IsState to TRUE to file with the relevant state agency. State filing will not be created for states that do not require it.
  • State-only filing - Set IsState to TRUE and IsFederal to FALSE. Use this when the federal return has already been filed outside of TaxBandits.

Distribution services​

Enable recipient copy distribution by setting IsDistribution to TRUE and configuring DistributionDetails:

  • Postal Mailing - Set DistributionType to POSTAL_ONLY and PostalType to USPS_FIRST_CLASS. TaxBandits prints and mails the recipient copy via USPS First Class on your behalf.
  • Online Access - Set DistributionType to ONLINE_ACCESS. The recipient's Email is required. They will be notified via email and can view and download their copy through a secure online portal.

If you want to enable both Postal Mailing and Online Access, set DistributionType to POSTAL_AND_ONLINE.

POST Form1099OID/Create
Run in Postman

Request Body

FieldTypeDescription
SubmissionManifestobject[]SubmissionManifest provides brief information about a particular submission on the whole.
It contains information like
  • Submission ID
  • Tax Year
  • IsScheduleFiling & ScheduleFiling service details
TaxYearstringTax year of Form 1099-OID to be filed.
Allowed values

Allowed values: "2025", "2026"

IsFederalBooleanFederal Filing will be enabled when the value is True. Form 1099-NEC will be sent directly to the IRS.
IsStateBooleanState Filing will be enabled when the value is True. Form 1099-NEC will be directly filed with the respective recipient states.
Note: State Filing will not be created for the states that do not require State filing.
IsDistributionBooleanWhen TRUE, recipient distribution is enabled (postal mail / online access/email).
DistributionDetailsobject[]Distribution configuration. Required when IsDistribution is TRUE.
DistributionTypestringRecipient copy distribution type.
Allowed values

"POSTAL_ONLY", "ONLINE_ACCESS", "POSTAL_AND_ONLINE"

PostalTypestringPostal service type.
Allowed values

"USPS_FIRST_CLASS"

IsScheduleFilingBooleanWhen true, schedule filing services will be enabled for Form 1099-OID returns under this submission.
ScheduleFilingobject[]Optional Contains the preferred date to submit the returns to the IRS.
Required only when "IsScheduleFiling" is True.
EfileDatestringDate of Schedule Filing. Enter the date in the format: MM/DD/YYYY or MM-DD-YYYY.
Example: 01/25/2026 or 01-25-2026
ReturnHeaderobjectContains information about the Business details.
BusinessobjectObject to identify the Business Details.
BusinessIdGuidOptional Use the unique Business ID (Generated by TaxBandits) that you received in the response of the Business CREATE Endpoint. If you do not have a Business ID, ignore the field. By giving the Business ID, you do not have to provide all the business information again.
PayerRefstringOptional Your unique identifier for the payer. Can replace BusinessId in future requests.
Size Range: 50
IsDefaultBusinessBooleanWhen set to TRUE, this business will be set as the default across requests that do not specify a business.
TINDetailsobjectTIN information for the business.
FormatstringSpecifies how the TIN is passed.
Allowed values

"PLAIN_TIN" — Pass TIN directly. "TOKENIZED_TIN" — Pass tokenized TIN.

TINTypestringSpecify the TIN type of the business.
Allowed values

"EIN", "SSN","QI-EIN", "ITIN", "WP-EIN", "WT-EIN", "NQI-EIN", "IRSN"

TINstringThe TIN value according to the Format selected.
IndividualNmobjectRequired when TINType is SSN. Provide individual name fields instead of BusinessNm.
FirstNmstringThe first name of the individual.
Size Range: 20
MiddleNmstringOptional Middle name of the individual.
Size Range: 20
LastNmstringThe last name of the individual.
Size Range: 20
SuffixstringOptional Suffix of the individual's name.
Allowed values

"Jr", "Sr", "I", "II", "III", "IV", "V", "VI", "VII"

BusinessNmstringLegal name of the business. Required when TINType is EIN.
Size Range: 75
NameCtrlstringName control of the business as registered with the IRS.
Size Range: 3..4
DBADetailsobject[]Optional DBA (Doing Business As) information.
DBANmstringName of the DBA.
Size Range: 75
DBARefstringUnique identifier for the DBA.
Size Range: 1-50
DBAIdGuidTaxBandits-generated DBA identifier.
Addressobject[]Address information of the DBA.
Address1stringStreet address or PO Box.
Size Range: 46
Address2stringOptional Suite or apartment number.
Size Range: 46
CitystringDBA's city.
Size Range: 50
ProvinceOrStatestringDBA's province or state name.
Allowed values
When the country code is US:
Allowed values

"AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "DC", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "AS", "FM", "GU", "MH", "MP", "PW", "PR", "VI", "AA", "AE", "AP"

When the country code is CA:
Allowed values

"AB", "BC", "MB", "NB", "NL", "NT", "NS", "NU", "ON", "PE", "QC", "SK", "YT"

Note: The size range is set to 50 for all countries except the United States and Canada.
ZipcdstringDBA's ZIP code.
Size Range: 5-16
CountrystringDBA's 2-character country code.
Allowed values

"US","AF", "AX", "AL", "AG", "AQ", "AN", "AO", "AV", "AY", "AC", "AR", "AM", "AA", "AT", "AS", "AU", "AJ", "BF", "BA", "FQ", "BG", "BB", "BO", "BE", "BH", "BN", "BD", "BT", "BL", "BK", "BC", "BV", "BR", "IO", "VI", "BX", "BU", "UV", "BM", "BY", "CB", "CM", "CA", "CV", "CJ", "CT", "CD", "CI", "CH", "KT", "IP", "CK", "CO", "CN", "CF", "CG", "CW", "CR", "CS", "IV", "HR", "CU", "UC", "CY", "EZ", "DA", "DX", "DJ", "DO", "DR", "TT", "EC", "EG", "ES", "EK", "ER", "EN", "ET", "FK", "FO", "FM", "FJ", "FI", "FR", "FP", "FS", "GB", "GA", "GG", "GM", "GH", "GI", "GR", "GL", "GJ", "GQ", "GT", "GK", "GV", "PU", "GY", "HA", "HM", "VT", "HO", "HK", "HQ", "HU", "IC", "IN", "ID", "IR", "IZ", "EI", "IS", "IT", "JM", "JN", "JA", "DQ", "JE", "JQ", "JO", "KZ", "KE", "KQ", "KR", "KN", "KS", "KV", "KU", "KG", "LA", "LG", "LE", "LT", "LI", "LY", "LS", "LH", "LU", "MC", "MK", "MA", "MI", "MY", "MV", "ML", "MT", "IM", "RM", "MR", "MP", "MX", "MQ", "MD", "MN", "MG", "MJ", "MH", "MO", "MZ", "WA", "NR", "BQ", "NP", "NL", "NC", "NZ", "NU", "NG", "NI", "NE", "NF", "CQ", "NO", "MU", "OC", "PK", "PS", "LQ", "PM", "PP", "PF", "PA", "PE", "RP", "PC", "PL", "PO", "RQ", "QA", "RO", "RS", "RW", "TB", "RN", "WS", "SM", "TP", "SA", "SG", "RI", "SE", "SL", "SN", "NN", "LO", "SI", "BP", "SO", "SF", "SX", "OD", "SP", "PG", "CE", "SH", "SC", "ST", "SB", "VC", "SU", "NS", "SV", "WZ", "SW", "SZ", "SY", "TW", "TI", "TZ", "TH", "TO", "TL", "TN", "TD", "TS", "TU", "TX", "TK", "TV", "UG", "UP", "AE", "UK", "UY", "UZ", "NH", "VE", "VM", "VQ", "WQ", "WF", "WI", "YM", "ZA", "ZI"

AddressobjectPrimary address of the business.
Address1stringStreet address or PO Box of the business.
Size Range: 46
Address2stringOptional Suite or apartment number of the business.
Size Range: 46
CitystringCity of the business.
Size Range: 50
ProvinceOrStatestringProvince or state name of the business.
Allowed values
When the country code is US:
Allowed values

"AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "DC", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "AS", "FM", "GU", "MH", "MP", "PW", "PR", "VI", "AA", "AE", "AP"

When the country code is CA:
Allowed values

"AB", "BC", "MB", "NB", "NL", "NT", "NS", "NU", "ON", "PE", "QC", "SK", "YT"

Note: The size range is set to 50 for all countries except the United States and Canada.
ZipCdstringZIP code of the business.
Size Range: 5-16
Countrystring2-character country code of the business.
Allowed values

"US","AF", "AX", "AL", "AG", "AQ", "AN", "AO", "AV", "AY", "AC", "AR", "AM", "AA", "AT", "AS", "AU", "AJ", "BF", "BA", "FQ", "BG", "BB", "BO", "BE", "BH", "BN", "BD", "BT", "BL", "BK", "BC", "BV", "BR", "IO", "VI", "BX", "BU", "UV", "BM", "BY", "CB", "CM", "CA", "CV", "CJ", "CT", "CD", "CI", "CH", "KT", "IP", "CK", "CO", "CN", "CF", "CG", "CW", "CR", "CS", "IV", "HR", "CU", "UC", "CY", "EZ", "DA", "DX", "DJ", "DO", "DR", "TT", "EC", "EG", "ES", "EK", "ER", "EN", "ET", "FK", "FO", "FM", "FJ", "FI", "FR", "FP", "FS", "GB", "GA", "GG", "GM", "GH", "GI", "GR", "GL", "GJ", "GQ", "GT", "GK", "GV", "PU", "GY", "HA", "HM", "VT", "HO", "HK", "HQ", "HU", "IC", "IN", "ID", "IR", "IZ", "EI", "IS", "IT", "JM", "JN", "JA", "DQ", "JE", "JQ", "JO", "KZ", "KE", "KQ", "KR", "KN", "KS", "KV", "KU", "KG", "LA", "LG", "LE", "LT", "LI", "LY", "LS", "LH", "LU", "MC", "MK", "MA", "MI", "MY", "MV", "ML", "MT", "IM", "RM", "MR", "MP", "MX", "MQ", "MD", "MN", "MG", "MJ", "MH", "MO", "MZ", "WA", "NR", "BQ", "NP", "NL", "NC", "NZ", "NU", "NG", "NI", "NE", "NF", "CQ", "NO", "MU", "OC", "PK", "PS", "LQ", "PM", "PP", "PF", "PA", "PE", "RP", "PC", "PL", "PO", "RQ", "QA", "RO", "RS", "RW", "TB", "RN", "WS", "SM", "TP", "SA", "SG", "RI", "SE", "SL", "SN", "NN", "LO", "SI", "BP", "SO", "SF", "SX", "OD", "SP", "PG", "CE", "SH", "SC", "ST", "SB", "VC", "SU", "NS", "SV", "WZ", "SW", "SZ", "SY", "TW", "TI", "TZ", "TH", "TO", "TL", "TN", "TD", "TS", "TU", "TX", "TK", "TV", "UG", "UP", "AE", "UK", "UY", "UZ", "NH", "VE", "VM", "VQ", "WQ", "WF", "WI", "YM", "ZA", "ZI"

ContactDetailsobject[]Details of the person the IRS can contact regarding the given business.
FirstNmstringFirst name of the contact person.
Size Range: 20
MiddleNmstringOptional Middle name of the contact person.
Size Range: 20
LastNmstringLast name of the contact person.
Size Range: 20
SuffixstringOptional The suffix of the contact person.
Allowed values

"Jr", "Sr", "I", "II", "III", "IV", "V", "VI", "VII"

PhonestringOptional Phone number of the contact person.
Size Range: 10 digits
PhoneExtnstringOptional Phone extension number.
Size Range: 5
FaxstringOptional Fax number of the contact person.
Size Range: 10 digits
ReturnDataobject[]Contains information about the recipient details and Form 1099-OID details.
SequenceIdstringA unique reference ID for the submission that can be used to identify a particular record. The Sequence ID will be returned in the Response for your reference.
Size Range: 50
ReturnManifestobject[]Filing options for this record.
IsFederalBooleanFederal Filing for the return will be enabled when the value is True. Form 1099-OID will be sent directly to the IRS.
IsStateBooleanState Filing for the return will be enabled when the value is True. Form 1099-OID will be directly filed with the respective recipient states.
Note: State Filing will not be created for the states that do not require State filing.
IsDistributionBooleanWhen TRUE, recipient distribution is enabled (postal mail / online access/email).
DistributionDetailsobject[]Distribution configuration. Required when IsDistribution is TRUE.
DistributionTypestringRecipient copy distribution type.
Allowed values

"POSTAL_ONLY", "ONLINE_ACCESS", "POSTAL_AND_ONLINE"

PostalTypestringPostal service type.
Allowed values

"USPS_FIRST_CLASS"

IsForcedBooleanWhen TRUE, TaxBandits does not verify for duplicates and will create a new return for the recipient, even if it comprises the same amounts as in previously filed returns. For more information on duplicate handling for Form 1099s, click here.

Note: If there are multiple returns filed for the recipient with the same account number, TaxBandits will append 3 random numbers at the end of the account number.
RecipientobjectObject to identify the recipient details.
RecipientIdGuidOptional A unique ID generated by TaxBandits after the return is created and will be returned in the Response. You can use this ID for your future reference to Update.
PayeeRefstringOptional Your unique identifier for the recipient. Can replace RecipientId in future requests.
Size Range: 50
TINDetailsobjectRecipient TIN information.
FormatstringSpecifies how the TIN is passed.
Allowed values

"PLAIN_TIN" — Pass TIN directly, "TOKENIZED_TIN" — Pass tokenized TIN.

TINTypestringSpecify the TIN type of the recipient.
Allowed values

"EIN", "SSN", "ATIN", "ITIN", "NA"

TINstringThe TIN value, formatted according to the Format field selected.
IndividualNmobjectRequired when TINType is SSN, ITIN, or ATIN. Provide individual name fields instead of BusinessNm.
FirstNmstringThe first name of the individual.
Size Range: 20
MiddleNmstringOptional The middle name of the individual.
Size Range: 20
LastNmstringThe last name of the individual.
Size Range: 20
SuffixstringOptional The suffix of the individual's name.
Allowed values

"Jr", "Sr", "I", "II", "III", "IV", "V", "VI", "VII"

BusinessNmstringLegal name of the recipient business. Required when TINType is EIN.
Size Range: 75
NameCtrlstringName control of the business as registered with the IRS.
Size Range: 3..4
DBADetailsobjectOptional DBA (Doing Business As) information.
DBAIdGuidTaxBandits-generated DBA identifier. Returned in the response.
DBANmstringName of the DBA.
Size Range: 75
DBARefstringYour unique identifier for this DBA.
Size Range: 1–50
AddressobjectAddress information of the DBA.
Address1stringStreet address or PO Box.
Size Range: 46
Address2stringOptional Suite or apartment number.
Size Range: 46
CitystringDBA's city.
Size Range: 50
ProvinceOrStatestringDBA's province or state name.
Allowed values
When the country code is US:
Allowed values

"AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "DC", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "AS", "FM", "GU", "MH", "MP", "PW", "PR", "VI", "AA", "AE", "AP"

When the country code is CA:
Allowed values

"AB", "BC", "MB", "NB", "NL", "NT", "NS", "NU", "ON", "PE", "QC", "SK", "YT"

Note: The size range is set to 50 for all countries except the United States and Canada.
ZipCdstringDBA's ZIP code.
Size Range: 5–16
CountrystringDBA's 2-character country code.
Allowed values

"US","AF", "AX", "AL", "AG", "AQ", "AN", "AO", "AV", "AY", "AC", "AR", "AM", "AA", "AT", "AS", "AU", "AJ", "BF", "BA", "FQ", "BG", "BB", "BO", "BE", "BH", "BN", "BD", "BT", "BL", "BK", "BC", "BV", "BR", "IO", "VI", "BX", "BU", "UV", "BM", "BY", "CB", "CM", "CA", "CV", "CJ", "CT", "CD", "CI", "CH", "KT", "IP", "CK", "CO", "CN", "CF", "CG", "CW", "CR", "CS", "IV", "HR", "CU", "UC", "CY", "EZ", "DA", "DX", "DJ", "DO", "DR", "TT", "EC", "EG", "ES", "EK", "ER", "EN", "ET", "FK", "FO", "FM", "FJ", "FI", "FR", "FP", "FS", "GB", "GA", "GG", "GM", "GH", "GI", "GR", "GL", "GJ", "GQ", "GT", "GK", "GV", "PU", "GY", "HA", "HM", "VT", "HO", "HK", "HQ", "HU", "IC", "IN", "ID", "IR", "IZ", "EI", "IS", "IT", "JM", "JN", "JA", "DQ", "JE", "JQ", "JO", "KZ", "KE", "KQ", "KR", "KN", "KS", "KV", "KU", "KG", "LA", "LG", "LE", "LT", "LI", "LY", "LS", "LH", "LU", "MC", "MK", "MA", "MI", "MY", "MV", "ML", "MT", "IM", "RM", "MR", "MP", "MX", "MQ", "MD", "MN", "MG", "MJ", "MH", "MO", "MZ", "WA", "NR", "BQ", "NP", "NL", "NC", "NZ", "NU", "NG", "NI", "NE", "NF", "CQ", "NO", "MU", "OC", "PK", "PS", "LQ", "PM", "PP", "PF", "PA", "PE", "RP", "PC", "PL", "PO", "RQ", "QA", "RO", "RS", "RW", "TB", "RN", "WS", "SM", "TP", "SA", "SG", "RI", "SE", "SL", "SN", "NN", "LO", "SI", "BP", "SO", "SF", "SX", "OD", "SP", "PG", "CE", "SH", "SC", "ST", "SB", "VC", "SU", "NS", "SV", "WZ", "SW", "SZ", "SY", "TW", "TI", "TZ", "TH", "TO", "TL", "TN", "TD", "TS", "TU", "TX", "TK", "TV", "UG", "UP", "AE", "UK", "UY", "UZ", "NH", "VE", "VM", "VQ", "WQ", "WF", "WI", "YM", "ZA", "ZI"

DOBstringOptional Date of Birth of the recipient.
Format: MM/DD/YYYY
AddressobjectPrimary address of the recipient.
Address1stringStreet address or PO Box of the recipient.
Size Range: 46
Address2stringOptional Suite or apartment number of the recipient.
Size Range: 46
CitystringCity of the recipient.
Size Range: 50
ProvinceOrStatestringProvince or state name of the recipient.
Allowed values
When the country code is US:
Allowed values

"AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "DC", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "AS", "FM", "GU", "MH", "MP", "PW", "PR", "VI", "AA", "AE", "AP"

When the country code is CA:
Allowed values

"AB", "BC", "MB", "NB", "NL", "NT", "NS", "NU", "ON", "PE", "QC", "SK", "YT"

Note: The size range is set to 50 for all countries except the United States and Canada.
ZipCdstringZIP code of the recipient.
Size Range: 5 – 16
Countrystring2-character country code of the recipient.
Allowed values

"US","AF", "AX", "AL", "AG", "AQ", "AN", "AO", "AV", "AY", "AC", "AR", "AM", "AA", "AT", "AS", "AU", "AJ", "BF", "BA", "FQ", "BG", "BB", "BO", "BE", "BH", "BN", "BD", "BT", "BL", "BK", "BC", "BV", "BR", "IO", "VI", "BX", "BU", "UV", "BM", "BY", "CB", "CM", "CA", "CV", "CJ", "CT", "CD", "CI", "CH", "KT", "IP", "CK", "CO", "CN", "CF", "CG", "CW", "CR", "CS", "IV", "HR", "CU", "UC", "CY", "EZ", "DA", "DX", "DJ", "DO", "DR", "TT", "EC", "EG", "ES", "EK", "ER", "EN", "ET", "FK", "FO", "FM", "FJ", "FI", "FR", "FP", "FS", "GB", "GA", "GG", "GM", "GH", "GI", "GR", "GL", "GJ", "GQ", "GT", "GK", "GV", "PU", "GY", "HA", "HM", "VT", "HO", "HK", "HQ", "HU", "IC", "IN", "ID", "IR", "IZ", "EI", "IS", "IT", "JM", "JN", "JA", "DQ", "JE", "JQ", "JO", "KZ", "KE", "KQ", "KR", "KN", "KS", "KV", "KU", "KG", "LA", "LG", "LE", "LT", "LI", "LY", "LS", "LH", "LU", "MC", "MK", "MA", "MI", "MY", "MV", "ML", "MT", "IM", "RM", "MR", "MP", "MX", "MQ", "MD", "MN", "MG", "MJ", "MH", "MO", "MZ", "WA", "NR", "BQ", "NP", "NL", "NC", "NZ", "NU", "NG", "NI", "NE", "NF", "CQ", "NO", "MU", "OC", "PK", "PS", "LQ", "PM", "PP", "PF", "PA", "PE", "RP", "PC", "PL", "PO", "RQ", "QA", "RO", "RS", "RW", "TB", "RN", "WS", "SM", "TP", "SA", "SG", "RI", "SE", "SL", "SN", "NN", "LO", "SI", "BP", "SO", "SF", "SX", "OD", "SP", "PG", "CE", "SH", "SC", "ST", "SB", "VC", "SU", "NS", "SV", "WZ", "SW", "SZ", "SY", "TW", "TI", "TZ", "TH", "TO", "TL", "TN", "TD", "TS", "TU", "TX", "TK", "TV", "UG", "UP", "AE", "UK", "UY", "UZ", "NH", "VE", "VM", "VQ", "WQ", "WF", "WI", "YM", "ZA", "ZI"

EmailstringEmail address of the recipient.
Size Range: 100
Note: Required if DistributionType is ONLINE_ACCESS.
FaxstringOptional Fax number of the recipient.
Size Range: 10
PhonestringOptional Phone number of the recipient.
Size Range: 10
OIDFormDataobjectRecipient's Form 1099-OID information.
OIDNumberOriginal Issue Discount - Gets the taxable OID on the obligation for the part of the year it was owned by the record holder.
Size Range: 0–9999999999.99
OtherPeriodicInterestNumberOther Periodic Interest - Gets any qualified stated interest paid or credited on this obligation during the year.
Size Range: 0–9999999999.99
EarlyWithdrawalPenaltyNumberEarly withdrawal penalty - Gets the interest or principal forfeited because of an early withdrawal of time deposits, such as an early withdrawal from a CD, that is deductible from gross income by the recipient.
Size Range: 0–9999999999.99
FedTaxWHNumberFederal Tax Withheld - Gets the backup withholding. For example, if a recipient does not furnish its TIN to you in the manner required, you must backup withhold. The applicable interest rate applies to amounts required to be reported in boxes 1, 2, and 8, but is limited to the cash paid on these obligations.
Size Range: 0–9999999999.99
MarketDiscNumberMarket Discount - For a covered security acquired with market discount and OID, if the taxpayer notified you that a section 1278(b) election was made, enter the amount of market discount that accrued on the debt instrument during the tax year in the amount of $10 or more.
Size Range: 0–9999999999.99
AcqPremiumNumberAcquisition Premium - For covered security acquired with acquisition premium, enter the amount of premium amortization for the part of the year the debt instrument was owned by the holder.
Size Range: 0–9999999999.99
DescriptionStringDescription - Enter the CUSIP number, if any. If there is no CUSIP number, enter the abbreviation for the stock exchange, the abbreviation for the issuer used by the stock exchange, the coupon rate, and the year of maturity (for example, NYSE XYZ 121/2 25).
Size Range: ..39
Note: For IRIS filing type the size range is ..100
OIDOnUSTObligNumberOriginal Issue Discount on U.S. Treasury Obligations - Gets the OID on a U.S. Treasury obligation for the part of the year it was owned by the record holder
Size Range: 0–9999999999.99
InvestExpNumberInvestment Expenses - For single-class REMICs only.
Size Range: 0–9999999999.99
BondPremiumNumberBond Premium - Gets the taxable covered security acquired at a premium, enter the amount of bond premium amortization allocable to the interest paid during the tax year, unless you were notified in writing that the holder did not want to amortize bond premium under section 171.
Size Range: 0–9999999999.99
TaxExemptOIDNumberTax-Exempt OID - Gets the tax-exempt obligation that is a covered security acquired on or after January 1, 2017, enter the OID for the part of the year it was owned by the record holder.
Size Range: 0–9999999999.99
IsFATCABooleanWhen true, identifies a U.S. payer reporting on Form(s) 1099 (including reporting payments on this Form 1099-OID) to satisfy their foreign financial asset reporting requirement with respect to a U.S.
Is2ndTINnotBooleanWhen true, identifies a Payer who is notified by the IRS twice within 3 calendar years for providing an incorrect TIN and do not want the IRS to send any more notices.
AccountNumStringOptional Account number (used when filing multiple 1099-OIDs for one recipient).
Size Range: 4..20
Note: If the account number on the return you file is the same as any previously filed return, TaxBandits will append 3 random numbers at the end of the account number.
Statesobject[]List of state filing details.
StateCdString2-character state code.
Size Range: 2
Allowed values

"AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "DC", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "AS", "FM", "GU", "MH", "MP", "PW", "PR", "VI", "AA", "AE", "AP"

StateIdNumStringPayer’s state identification number.
Size Range: ..20
StateWHNumberState income tax withheld.
Size Range: 0–9999999999.99

Response Body

FieldTypeDescription
BusinessIdGuidUnique identifier generated by TaxBandits. Store this for use in all subsequent requests.
PayerRefstringYour unique identifier for the payer, as provided in the request.
DBARefstringYour unique identifier for the DBA.
DBAIdGuidUnique identifier generated for the DBA.
ScheduleFilingobjectReturns the date of the schedule filing.
   EFileDatestringDate of the schedule filing to know when the return to be filed to the IRS.
Form1099TypestringDenotes the type of 1099 form.
Form1099RecordsobjectPulls Form 1099-OID records with Success and Error statuses.
   SuccessRecordsobject[]It will show the detailed information about the success status of Form 1099-OID Records.
      SequenceIdstringA unique reference ID for the submission that can be used to identify a particular record.
      RecordIdGuidAn unique identifier generated by TaxBandits when a 1099-OID return is created.
      RecipientIdGuidA unique reference ID for the submission that can be used to identify a particular record.
      PayeeRefstringYour unique identifier for the recipient, as provided in the request.
      AccountNumstringAccount number of Payer having multiple accounts for a recipient for whom more than one Form 1099-OID is filed.
      FederalobjectReturns the record status and StatusTs of the federal return.
         StatusstringStatus of the operation.
         StatusTsstringDate and time of the return created.
         InfostringReturns information about the Federal Filing service.
      Stateobject[]Returns a collection of state return information.
         StateCdstringReturns the state code of the state for which the return is filed.
         StatusstringReturns the record status of the state return.
         StatusCdstringDate and time of the postal creation.
         StatusTsstringDate and time of the return created.
         InfostringReturns the information about the return processed for the state.
      Distributionobject[]Returns information about the distribution.
         DistributionTypestringReturns the distribution method used.
         Postalobject[]Returns information about postal mailing.
            PostalTypestringReturns the postal service used.
            StatusstringReturns the Postal status.
            StatusCdstringDetailed status code.
            StatusTsstringDate and time of the postal created.
            InfostringReturns the information about the postal order.
         OnlineAccessobjectReturns the Email address for whom the online access to be given and Status of online access.
            StatusstringReturns status of online access for Form 1099-OID return.
            EmailstringEmail address for whom the online access to be given.
            InfostringInformation about the online access service.
   object[]It will show the detailed information about the error status of Form 1099-OID Records.
      SequenceIdstringA unique reference ID for the submission that can be used to identify a particular DBA. The Sequence ID will be returned in the Response for your reference.
      RecordIdGuidUnique identifier of a record.
      Errorsobject[]Validation error details.
         IdstringValidation error code.
         NamestringName of the validation rule that failed.
         MessagestringClear description of what went wrong and how to fix it.
Errorsobject[]Top-level request errors if the entire request cannot be processed.
   IdstringValidation error code.
   NamestringName of the validation rule that failed.
   MessagestringClear description of what went wrong and how to fix it.
Request JSON
SampleDescriptionAction
Sample 1
Business – EIN, Recipient – SSN (Individual)
Sample 2
Business – SSN (Individual), Recipient – EIN
Sample 3
1099 OID Using the Tokenized TIN
Sample 4
Multiple 1099OID’s in the Single Payload
Sample 5
1099 OID Using the BusinessId and RecipientId
Sample 6
Filing Another 1099 OID with same Data with IsForced Set as True
Sample 7
OID with State Only Filing
Sample 1
{
  "SubmissionManifest": {
    "TaxYear": "2026",
    "IsScheduleFiling": false,
    "ScheduleFiling": null,
    "IsFederal": true,
    "IsState": true,
    "IsDistribution": true,
    "DistributionDetails": {
      "DistributionType": "POSTAL_AND_ONLINE",
      "PostalType": "USPS_FIRST_CLASS"
    }
  },
  "ReturnHeader": {
    "Business": {
      "BusinessId": null,
      "TINDetails": {
        "Format": "PLAIN_TIN",
        "TINType": "EIN",
        "TIN": "72-5564874"
      },
      "IndividualNm": null,
      "BusinessNm": "Horizon LLC",
      "NameCtrl": "HORI",
      "DBADetails": null,
      "Address": {
        "Address1": "2500 Horizon Parkway",
        "Address2": "Suite 200",
        "City": "Plano",
        "ProvinceOrState": "TX",
        "ZipCd": "75024",
        "Country": "US"
      },
      "ContactDetails": {
        "FirstNm": "Michael",
        "MiddleNm": "A",
        "LastNm": "Carter",
        "Suffix": "Jr",
        "Phone": "9725550100",
        "PhoneExtn": "205",
        "Email": "horizonllc@sample.com",
        "Fax": "9725550199"
      }
    }
  },
  "ReturnData": [
    {
      "SequenceId": "1",
      "ReturnManifest": {
        "IsFederal": true,
        "IsState": true,
        "IsDistribution": true,
        "DistributionDetails": {
          "DistributionType": "POSTAL_AND_ONLINE",
          "PostalType": "USPS_FIRST_CLASS"
        },
        "IsForced": false
      },
      "Recipient": {
        "TINDetails": {
          "Format": "PLAIN_TIN",
          "TINType": "SSN",
          "TIN": "321-44-5782"
        },
        "BusinessNm": null,
        "NameCtrl": "THOM",
        "IndividualNm": {
          "FirstNm": "David",
          "MiddleNm": "R",
          "LastNm": "Thompson",
          "Suffix": null
        },
        "DBADetails": null,
        "Address": {
          "Address1": "789 Market Street",
          "Address2": "Suite 1200",
          "City": "San Francisco",
          "ProvinceOrState": "CA",
          "ZipCd": "94103",
          "Country": "US"
        },
        "Email": "david.thompson@sample.com",
        "Fax": "2145550199",
        "Phone": "2145550100"
      },
      "OIDFormData": {
        "OID": 9000,
        "OtherPeriodicInt": 10000,
        "EarlyWithdrawalPenalty": 50,
        "FedTaxWH": 4000,
        "MarketDisc": 2000,
        "AcqPremium": 1200,
        "Description": "To be checked testing",
        "OIDOnUSTObligation": 4000,
        "InvestExp": 1000,
        "BondPremium": 1000,
        "TaxExemptOID": 2000,
        "IsFATCA": false,
        "Is2ndTINnot": false,
        "AccountNum": null,
        "States": [
          {
            "StateCd": "CA",
            "StateWH": 257.94,
            "StateIdNum": "999999992"
          },
          {
            "StateCd": "ID",
            "StateWH": 15,
            "StateIdNum": "999999999"
          }
        ]
      }
    }
  ]
}
Response JSON
ResponseDescriptionAction
200
Success Response - You'll get the below response when the request is processed successfully.
207
Multi-status Response - You'll get the below response when multiple statuses are included.
400
Bad Request Response - You'll get the below response when your API requests contain any validation errors
401
Unauthorized Response - You'll get the below response when your API requests don't contain valid authentication credentials.
Response: 200
{
  "SubmissionId": "5b53c9cf-2391-4392-8d8c-a1bd85b8605a",
  "ScheduleFiling": null,
  "BusinessId": "0780f899-e363-4aa1-8f25-6ddda48e0959",
  "PayerRef": null,
  "DBARef": null,
  "DBAId": null,
  "Form1099Type": "OID",
  "Form1099Records": {
    "SuccessRecords": [
      {
        "SequenceId": "1",
        "RecordId": "80bb6dc5-450c-429e-a9a9-097ad6c5dbcd",
        "RecipientId": "7d10e645-0f7e-4400-9a37-2a29fd87046a",
        "PayeeRef": null,
        "DBARef": null,
        "DBAId": null,
        "AccountNum": "20262080036820014843",
        "Federal": {
          "Status": "CREATED",
          "StatusCd": "FED_001",
          "StatusTs": "2026-07-27 11:49:36 -04:00",
          "Info": null,
          "Errors": null
        },
        "State": [
          {
            "StateCd": "CA",
            "Status": "CREATED",
            "StatusCd": "STATE_001",
            "StatusTs": "2026-07-27 11:49:36 -04:00",
            "Info": "State filing will be submitted via CF/SF",
            "Errors": null
          },
          {
            "StateCd": "ID",
            "Status": "CREATED",
            "StatusCd": "STATE_001",
            "StatusTs": "2026-07-27 11:49:36 -04:00",
            "Info": "State filing will be submitted via CF/SF",
            "Errors": null
          }
        ],
        "Distribution": {
          "DistributionType": "POSTAL_AND_ONLINE",
          "Postal": {
            "PostalType": "USPS_FIRST_CLASS",
            "Status": "CREATED",
            "StatusCd": "POSTAL_001",
            "StatusTs": "2026-07-27 11:49:36 -04:00",
            "Info": "Postal order created"
          },
          "OnlineAccess": {
            "Status": "CREATED",
            "StatusCd": "ONLINE_001",
            "Email": "david.thompson@sample.com",
            "Info": null
          }
        }
      }
    ],
    "ErrorRecords": null
  },
  "Errors": null
}