Contractor Tax Statements

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Drafts only
The Contractor Tax Statements API is generally available, but Check does not publish contractor tax statements in production yet. Every production statement is a draft, so document, published_at, and delivery_method are null. You can preview a statement's 1099-NEC through a tax package.

Overview

The Contractor Tax Statements API shows the 1099-NEC Check will publish, or has published, for each contractor at a company. It works like the Employee Tax Statements API, and differs in these ways:

1099-NEC only: every contractor tax statement is a 1099-NEC, so the object has no form field and the list has no form filter.
No amendments: contractor statements have no amends or amended_by fields. The list accepts type=amendment and publication_status=pending_correction, but both return no results.
No filings or refresh time: the object has no filings or refreshed_at fields.
Delivery is set at publish: delivery_method is null while a statement is a draft. Check sets it when the statement is published, and clears it again if the statement is unpublished.
Paginated list: the list endpoint returns a paginated response, and requires a contractor or company filter.
Contractor scopes: the API requires an API key with the contractor:read, contractor:write, or contractor:admin scope, and returns 404 unless contractor tax statements are enabled for your account.

Key concepts

Contractor Tax Statements

A contractor's 1099-NEC for one company and one tax year. A statement shows:

Whether the 1099-NEC is still a draft or has been published
When it was published
How Check decided to deliver it

Documents

The published 1099-NEC PDF. A statement's document is null until the statement is published, then holds the ID of a contractor tax document.

Tax Packages

ZIP files containing tax documents as PDFs. A package requested with at least one contractor tax statement also contains a CSV of that statement data. See the Tax Packages guide for details.

API Reference

Contractor Tax Statement Object

The core object representing a contractor's 1099-NEC.

field	type	description
`id`	ID	ID of the contractor tax statement. Begins with `cts_`.
`contractor`	ID	ID of the contractor this statement belongs to
`company`	ID	ID of the company this statement belongs to
`year`	int	Tax year for this statement
`document`	nullable ID	Published document ID (null until the statement is published)
`published_at`	nullable datetime in UTC	When the statement was published to the contractor (UTC). Null until the statement is published.
`publication_status`	enum	Publication status: `draft` or `published`
`delivery_method`	nullable enum	Delivery method Check decided when it published the statement: `manual` or `mail`. Null while the statement is a draft.
`mail_recipient`	nullable enum	Mail recipient: `contractor` or `company`. Null when `delivery_method` is `manual` or null.

Key Point: When document is null, the statement hasn't been published yet. You can generate a preview of the 1099-NEC by creating a tax package.

delivery_method records the delivery decision Check made at publish time. A mail value does not by itself mean Check has mailed the 1099-NEC.

List Contractor Tax Statements

GET /contractor_tax_statements

Returns the contractor tax statements matching the specified filters. You must pass contractor, company, or both. A request with neither returns a 400 validation error.

Query Parameters

parameter	type	description
`contractor`	ID	Filter by contractor ID. Required unless `company` is set.
`company`	ID	Filter by company ID. Required unless `contractor` is set.
`year`	int (optional)	Filter by tax year
`publication_status`	enum (optional)	Filter by publication status: `draft` or `published`. `pending_correction` is accepted but returns no results.
`type`	enum (optional)	`original` returns every statement. `amendment` is accepted but returns no results.
`published_from`	datetime (optional)	Return statements whose `published_at` is on or after this ISO-8601 datetime (inclusive)
`limit`	int (optional)	Number of statements per page. Defaults to 25; the maximum value is 500.
`cursor`	string (optional)	Pagination cursor from a `next` or `previous` response URL

Example Requests

GET /contractor_tax_statements?contractor=ctr_123
GET /contractor_tax_statements?company=com_123&publication_status=draft
GET /contractor_tax_statements?company=com_123&publication_status=published
GET /contractor_tax_statements?company=com_123&year=2025
GET /contractor_tax_statements?company=com_123&publication_status=published&published_from=2027-01-12T14:22:07Z

Example Response

The response is paginated. Follow the next and previous URLs to move between pages.

{
  "next": null,
  "previous": null,
  "results": [
    {
      "id": "cts_789",
      "contractor": "ctr_123",
      "company": "com_123",
      "year": 2026,
      "document": null,
      "published_at": null,
      "publication_status": "draft",
      "delivery_method": null,
      "mail_recipient": null
    },
    {
      "id": "cts_456",
      "contractor": "ctr_123",
      "company": "com_123",
      "year": 2025,
      "document": "doc_456",
      "published_at": "2026-01-27T15:30:00Z",
      "publication_status": "published",
      "delivery_method": "mail",
      "mail_recipient": "contractor"
    },
    {
      "id": "cts_123",
      "contractor": "ctr_123",
      "company": "com_123",
      "year": 2024,
      "document": "doc_123",
      "published_at": "2025-01-28T16:05:00Z",
      "publication_status": "published",
      "delivery_method": "manual",
      "mail_recipient": null
    }
  ]
}

Previewing and Downloading Statements

Contractor tax statements are metadata objects — to get the underlying 1099-NEC PDFs, you have two options:

Tax Packages: generate previews of draft statements, or download published documents in bulk, by creating a tax package with the statement IDs in contents.contractor_tax_statements. See the Tax Packages guide.
Contractor Tax Documents: for straightforward access to individual published 1099-NECs, use the List contractor tax documents API.