form1099Nec

1099-NEC payees of a tax year

GET/form-1099-nec/rows

Payees paid $600 or more in approved USD payments in the calendar year as independent contractors (individuals and accounts), with whether a W-9 and its address are on file. Full TINs are a Restricted export with step-up, in Atlas only. A rule that refuses the request returns 422 with `refusal` and `reason`.