A tax form is an official IRS document that reports income paid between two parties over a year. PCE generates supported forms for each unique payor and recipient combination from the data your program shares, links the generated PDF to the form record, and exposes the records through the List Tax Forms API so you can retrieve and distribute them.

Tax forms are generated by PCE, not created through the API. You don't submit a form; you supply the underlying data through the files your program shares, PCE validates and generates the forms, and you then list and download them.

Example
Over 2024 a customer pays a freelance contractor (saved as a Contact) more than $600. PCE generates a 1099-NEC for that payor/recipient pair, links the PDF, and the form appears in List Tax Forms with status: GENERATED.

Supported form types

The type field takes one of the following values.

`type`	Form	Reports
`TAX_FORM_1099INT`	1099-INT	Interest income paid to an individual or business.
`TAX_FORM_1099NEC`	1099-NEC	Non-employee compensation to contractors and freelancers.
`TAX_FORM_1099MISC`	1099-MISC	Miscellaneous income: rents, prizes, awards, medical payments, royalties.
`TAX_FORM_1042S`	1042-S	Foreign person's U.S.-source income.

Who is payor and recipient, and eligibility thresholds

Form	Payor	Recipient	Issued when
1099-INT	The Program Manager	The customer's account	Interest payments total $10 or more.
1099-NEC	The customer	A customer or a Contact	The customer pays, and the recipient receives, $600 or more over the year.
1099-MISC	The customer	A customer or a Contact	$10 or more in royalties or broker payments, or $600 or more in other categories.

How tax forms are generated

Set up SFTP once. Contact your account management team to set up the SFTP directories PCE uses to generate tax forms.
Your program shares the data. The Program Manager provides accurate payor, recipient, and amount data through the files shared over SFTP.
PCE validates. PCE checks that listed entities exist, that each record is a unique payor + recipient + year combination (no duplicates), that any id/externalId pair belongs to the same entity, and that field formats and lengths are valid.
PCE generates the form. A valid record moves through PENDING → PROCESSING → PROCESSED → GENERATED, and the generated PDF is linked to the form as a linkedDocument. A record that fails validation moves to FAILED with a statusReason.
You list and distribute. Use List Tax Forms to find generated forms by payor, recipient, type, year, or status, and read the linked document URL.

Attributes

Field	Sub-field	Type	Description
`resourceName`		Enum	Name of the resource. Always `taxForm`.
`id`		Integer	Unique identifier assigned by PCE.
`referenceNumber`		String	Unique reference number assigned to the tax form.
`type`		Enum	Form type. See Supported form types.
`year`		String	Tax year the form is issued for.
`linkedDocument`		Object	The generated form document.
	`id`	Integer	Identifier of the linked document.
	`purpose`	Enum	Purpose of the document. Value: `TAX_FORM`.
	`status`	Enum	Verification status of the document. Value: `VERIFIED`.
	`document`	Object	`resourceName`, `url`, `id`, `type` (`TAX_FORM`), and `name` of the linked PDF.
	`linkedOn`	Timestamp	When the document was linked. UTC, `mm/dd/yyyy HH:mm:ss`.
	`linkedBy`	Object	`userType`, `username`, `status` of the linker (typically `SYSTEM`).
`payor`	`id`, `type`, `url`	Object	The paying entity. `type` is the entity type in PCE (for example `CUSTOMER`).
`recipient`	`id`, `type`, `url`	Object	The receiving entity. `type` is the entity type in PCE (`CUSTOMER`, `CONTACT`, or `COOWNER`).
`status`		Enum	Current status of the form. See Statuses.
`statusReason`		String	Reason for the current status.
`createdOn`		Timestamp	When the form was generated. UTC, `mm/dd/yyyy HH:mm:ss`.
`createdBy`	`username`, `status`, `userType`	Object	The user that generated the form (typically `SYSTEM`).
`lastUpdatedOn`		Timestamp	When the form was last updated. UTC, `mm/dd/yyyy HH:mm:ss`.
`lastUpdatedBy`	`username`, `status`, `userType`	Object	The user that last updated the form.

Statuses

Status	Meaning
`PENDING`	Default on creation. The generation instruction is submitted and pending further action.
`PROCESSING`	The generation instruction is being processed.
`PROCESSED`	The generation request has been submitted.
`GENERATED`	The form was generated successfully and its PDF is linked.
`FAILED`	Generation failed validation; see `statusReason`.

Business validations

Set up SFTP directories with your account management team before tax forms can be generated.
A form is generated for each unique combination of payor, recipient, and year; duplicates are rejected.
PCE validates that listed entities exist, that any id/externalId pair belongs to the same entity, and that field formats and lengths are valid (for example, a zip or postal code must be 5 or 9 characters).
For 1099-INT the Program Manager is always the payor and the customer's account is the recipient; for 1099-NEC and 1099-MISC the customer is the payor and the recipient is a customer or a Contact.

Operations

List Tax Forms

Search generated tax forms by payor, recipient, type, year, or status, and read the linked document.

Supported form types

How tax forms are generated

Attributes

Statuses

Business validations

Operations

See also