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Form 1099-NEC Data Fields

Data fields for Form 1099-NEC are listed in the table below. For the most up-to-date information you should also consult the statement documentation available in GraphQL.

Identifier Type Description Years Used Sample Value Notes
accountNumber text Shown in unnumbered box labeled Account number (see instructions). 2020, 2021 "1234-5678"
corrected boolean True for corrected forms; the corrected box at the top of the form is checked if this is true. Shown in unnumbered box labeled CORRECTED (if checked). 2020, 2021 true
fatcaRequirement boolean Shown in unnumbered box labeled FATCA filing requirement. 2020 true
federalTaxWithheld money Shown in box number 4 labeled Federal income tax withheld. 2020, 2021 "0.0"
nonemployeeComp money Shown in box number 1 labeled Nonemployee compensation. 2020, 2021 "12345.67"
recipientAddress1 text First line of the recipient's street address. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "784 East 77th Street"
recipientAddress2 text Second line of the recipient's street address, if any. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "Apt. 5J"
recipientAddress3 text Third line of recipient's street address. Use for foreign addresses only. For foreign addresses, complete this field and leave city, state, and zip code blank. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "Toronto ON M4Y 1J7"
recipientBusinessName text Business name, disregarded entity name, or DBA name as entered on line 2 of form W-9. This information is not submitted to the IRS but is printed on the form. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "DBA The Tiberman Group"
recipientCity text Recipient's city. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "New York"
recipientEntityName text Name of company or other entity receiving the form. Complete this field only if the recipient is not a person. For people, use first name, last name, and, optionally, middle name and suffix. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "Flemings Gourmet Foods"
recipientFirstName text Recipient's first name. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "Leif"
recipientLastName text Recipient's last name. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "Babson"
recipientMiddleName text Recipient's middle name or initial, if provided. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "Augustus"
recipientNameSuffix text Name suffix for recipient (Jr., Sr. III, etc), if provided. Complete this field only if the recipient is a person. For companies or other entities, use entity name. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "Jr."
recipientState state Recipient's state. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "NY"
recipientTin tin Recipient's social security number or other TIN. Shown in unnumbered box labeled RECIPIENT'S TIN. 2020, 2021 "200213492"
recipientTinType character Type of taxpayer identification number (TIN). Valid values are '1' for EIN or '2' for any other type of TIN, including SSN. When not supplied, the TIN is formatted as an SSN on the statement. 2020, 2021 "2"
recipientZipCode zip_code Recipient's zip code. Part of information shown in unnumbered box labeled RECIPIENT'S name, street address, city or town, state or province, country, and ZIP or foreign postal code. 2020, 2021 "10162"
senderAddress1 text First line of the payer's street address. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. 2020, 2021 "1073 Seventh Avenue" Sender is referred to as payer on form.
senderAddress2 text Second line of the payer's street address. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. 2020, 2021 "Suite 500" Sender is referred to as payer on form.
senderCity text Payer's city. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. 2020, 2021 "New York" Sender is referred to as payer on form.
senderMadeDirectSales boolean Shown in box number 2 labeled Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale. 2021 true Sender is referred to as payer on form.
senderName text Payer's name. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. 2020, 2021 "Tiberman, Allor, and Kaines, LLC" Sender is referred to as payer on form.
senderPhoneNumber phone_number Payer's telephone number. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. 2020, 2021 "2125552315" Sender is referred to as payer on form.
senderState state Payer's state. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. 2020, 2021 "NY" Sender is referred to as payer on form.
senderTin tin Payer's EIN. Shown in unnumbered box labeled PAYER’S TIN. 2020, 2021 "111123456" Sender is referred to as payer on form.
senderZipCode zip_code Payer's ZIP code. Part of information shown in unnumbered box labeled PAYER'S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number. 2020, 2021 "10019" Sender is referred to as payer on form.
stateAbbreviation1 state Two-letter abbreviation for first state for which tax was withheld. Part of information shown in box number 6 labeled State/Payer's state number. 2020, 2021 "CA"
stateAbbreviation2 state Two-letter abbreviation for second state for which tax was withheld. Part of information shown in box number 6 labeled State/Payer's state number. 2020, 2021 "MI"
stateId1 text First state taxpayer identification number. Part of information shown in box number 6 labeled State/Payer's state number. 2020, 2021 "859-699741"
stateId2 text Second state taxpayer identification number. Part of information shown in box number 6 labeled State/Payer's state number. 2020, 2021 "MI7-66741"
stateIncome1 money Income for first state. Part of information shown in box number 7 labeled State income. 2020, 2021 "12345.67"
stateIncome2 money Income for second state. Part of information shown in box number 7 labeled State income. 2020, 2021 "12345.67"
stateTaxWithheld1 money Income tax withheld for first state. Part of information shown in box number 5 labeled State tax withheld. 2020, 2021 "12345.67"
stateTaxWithheld2 money Income tax withheld for second state. Part of information shown in box number 5 labeled State tax withheld. 2020, 2021 "12345.67"