---
updatedAt: 2026-11-08T22:10:07.000Z
agentTools:
projectIndex: https://docs.checkhq.com/llms.txt
---
# Contractor Tax Statements
Learn how to use Check's Contractor Tax Statements API to track contractors' 1099-NEC documents, including publication status and delivery, and how to preview or download them.
### 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](https://docs.checkhq.com/docs/tax-packages-guide).
## 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](https://docs.checkhq.com/docs/employee-tax-statements) API, and differs in these ways:
1. **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.
2. **Amendments are identified by `amends`**: a corrected 1099-NEC is also a 1099-NEC, so there is no separate form type for amendments. A statement with a non-null `amends` is an amendment. The original's `amended_by` stays null until the amendment is published.
3. **No filings or refresh time**: the object has no `filings` or `refreshed_at` fields.
4. **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 Check sets it when the statement is published, and clears it again if the statement is unpublished.
5. **Paginated list**: the list endpoint returns a paginated response, and requires a `contractor` or `company` filter.
6. **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, has been published, or is on hold
* When it was published
* How Check decided to deliver it
* Which statement it amends, or which statement amends 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](https://docs.checkhq.com/reference/get-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](https://docs.checkhq.com/docs/tax-packages-guide) 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. |
| `amends` | **nullable** ID | Previous statement this one amends (if applicable). If populated, this statement is an amendment. |
| `amended_by` | **nullable** ID | Newer statement that amends this one (if applicable). Null until the amendment is published. |
| `publication_status` | enum | Publication status: `draft`, `published`, or `pending_correction` (held by Check and not 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](https://docs.checkhq.com/docs/tax-packages-guide).
`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`, `published`, or `pending_correction`. `draft` excludes held statements. |
| `type` | enum (optional) | Filter by type: `original` or `amendment` |
| `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&type=amendment
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.
```json
{
"next": null,
"previous": null,
"results": [
{
"id": "cts_789",
"contractor": "ctr_123",
"company": "com_123",
"year": 2026,
"document": null,
"published_at": null,
"amends": null,
"amended_by": null,
"publication_status": "draft",
"delivery_method": null,
"mail_recipient": null
},
{
"id": "cts_901",
"contractor": "ctr_123",
"company": "com_123",
"year": 2025,
"document": "doc_901",
"published_at": "2026-03-02T14:00:00Z",
"amends": "cts_456",
"amended_by": null,
"publication_status": "published",
"delivery_method": "mail",
"mail_recipient": "contractor"
},
{
"id": "cts_456",
"contractor": "ctr_123",
"company": "com_123",
"year": 2025,
"document": "doc_456",
"published_at": "2026-01-27T15:30:00Z",
"amends": null,
"amended_by": "cts_901",
"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",
"amends": null,
"amended_by": null,
"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](https://docs.checkhq.com/docs/tax-packages-guide) guide.
* **Contractor Tax Documents**: for straightforward access to individual published 1099-NECs, use the [List contractor tax documents](https://docs.checkhq.com/reference/list-contractor-tax-documents) API.