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Version: 2.0

Overview

Form 1099-MISC is an IRS information return used by businesses to report miscellaneous payments of $600 or more, including rents, prizes and awards, medical and health care payments, and other qualifying payments. This form must be filed with the IRS, and a copy must also be provided to the recipient of the payment.

Under the One Big Beautiful Bill Act (OBBBA), the 1099-MISC reporting threshold increased from $600 to $2,000 for payments made in the 2026 tax year.

Learn more about the changes

1099-MISC automation with TaxBandits API​

The TaxBandits API enables you to automate 1099-MISC filing directly from your existing systems. Depending on how your platform manages payment data, you can choose the approach that fits your workflow.

Automate end-to-end 1099-MISC cycle​

Collect W-9/W-8 forms from recipients, validate their TINs against the IRS database, record transactions as payments occur, then generate and file 1099-MISC forms at the year-end.

Best for: Platforms that onboard vendors and need to collect and validate recipient tax details before recording payments and filing.

Record transactions, generate 1099-MISC at year-end​

If you already have recipient data on file, record payments as transactions throughout the year using the 1099Transactions endpoints. At the year-end, the API aggregates them per recipient and generates 1099-MISC records automatically.

Best for: Property management platforms, royalty payment systems, healthcare billing tools, and prize or award disbursement platforms where recipients receive multiple payments throughout the year across one or more Form 1099-MISC payment categories.

Create and file 1099-MISC directly​

If you already have recipient data and annual payment totals in your system, use the API endpoints to create and transmit 1099-MISC forms directly.

Best for: Property management software, royalty and licensing platforms, insurance and healthcare billing systems, and accounting tools that already maintain categorized payment records per recipient and need a reliable, automated way to prepare and file Form 1099-MISC.

Learn more about workflows

Supported tax years​

TaxBandits API supports e-filing of Form 1099-MISC for the following tax years:

Tax YearAPI Version
2026v2.0
2025v2.0,v1.7.3
2024v2.0,v1.7.3

Services available​

The TaxBandits API supports the following services for Form 1099-MISC:

  • **Federal & State Filing - ** File 1099-MISC returns with the IRS and the required state agencies.
  • **State-Only Filing - ** File 1099-MISC only with the state agencies when the federal return has already been submitted.
  • **Postal Mailing - ** TaxBandits prints and mails the recipient copy on your behalf.
  • **Online Access - ** Share a digital copy of the 1099-MISC with recipients through a secure, branded online portal. Recipients are notified via email and can view, download, and consent to paperless delivery.
  • **Corrections - ** File corrections for 1099-MISC forms that are already accepted by the IRS (even if original returns filed elsewhere).

1099-MISC endpoints​

All endpoints require a Bearer token obtained through the OAuth 2.0 authentication flow. Include this token in the Authorization header of every request. Learn more about OAuth 2.0

  • Create - Create one or more 1099-MISC records in a single submission. Federal e-file, state filing, and recipient distribution can all be requested in the same call.
  • Update - Modify an existing 1099-MISC submission before it has been transmitted to the IRS.
  • ValidateForm - Validate 1099-MISC field-level specifications against the IRS business rules before creating the form.
  • Get - Retrieve payer, recipient, and form data for a specific 1099-MISC submission by SubmissionId.
  • GenerateFromTxns - Generate 1099-MISC records from transaction data posted via Form1099Transactions.
  • Approve - Approve transaction-generated 1099-MISC records before transmission.

1099 utility endpoints​

The following endpoints are shared across all 1099 form types.

  • List — List all 1099-MISC records for a submission or payer.
  • Status — Use this endpoint to retrieve the status of the Forms 1099-MISC submitted to the IRS and/or states.
  • Transmit — Transmit the created return to the IRS and State.
  • StatusLog — Retrieve the status change of the transmitted return.
  • RequestDraftPdfUrl — Returns a draft PDF URL for review. These forms are not for filing and will have a watermark "For Review only" on them.
  • RequestPdfURLs — Retrieve final PDF URLs for one or more recipients after transmission.
  • Delete — Delete the returns created before transmitting.

As an alternative to the Status endpoint, you can configure webhooks to receive automated status updates. Learn more

Tax Year 2026 — What's New​

To support the new reporting requirements introduced by the One Big Beautiful Bill Act (OBBBA), the Form 1099-MISC payload for TY 2026 introduces four new optional fields inside the MISC FormData object. These fields are accepted only when SubmissionManifest.TaxYear is "2026":

  • CashTips — Cash Tips paid to the Recipient (supports No-Tax-on-Tips reporting).
  • TTOC1 — Treasury Tipped Occupation Code #1 (required when CashTips is reported).
  • TTOC2 — Treasury Tipped Occupation Code #2 (optional secondary code).
  • OvertimeComp — Qualified Overtime Compensation paid to the Recipient (supports No-Tax-on-Overtime reporting).

If you send the TY 2026 fields (CashTips, TTOC1, TTOC2, OvertimeComp) with TaxYear 2025 or 2024 they will be ignored by the API. Refer to the Treasury Tipped Occupation Codes dictionary for the list of valid TTOC values.