The contractor tax statement object

🚧
In preview
The Contractor Tax Statements API is currently in limited preview, and is not yet generally available.

The ContractorTaxStatement Object

Fields non-nullable unless specified.

field	type	description
`id`	ID	ID of the `ContractorTaxStatement`. Begins with `cts_`.
`contractor`	ID	ID of the `Contractor`
`company`	ID	ID of the `Company`
`year`	int	Tax year the statement covers
`document`	nullable ID	ID of the published contractor tax document, such as the 1099-NEC PDF. Null until the statement is published.
`published_at`	nullable datetime in UTC	ISO8601 datetime when the `ContractorTaxStatement` was published to the contractor. Null until the statement is published.
`publication_status`	enum	The publication status of the `ContractorTaxStatement`. One of `draft` or `published`.
`delivery_method`	nullable enum	How the `ContractorTaxStatement` will be delivered. `manual` for self-service/download, `mail` for physical mail delivery. Null when delivery isn't set.
`mail_recipient`	nullable enum	When `delivery_method` is `mail`, specifies who receives the mailed document. One of `contractor` or `company`. Null when `delivery_method` is `manual` or null.

When document is null, the statement hasn't been published yet. You can generate a preview of the 1099-NEC by sending a POST request to /tax_packages with the statement's ID in contents.contractor_tax_statements. See the Tax Packages guide.

GET /contractor_tax_statements?contractor=ctr_123

List the 1099-NEC statements for a single contractor.

{
  "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": "manual",
      "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"
    }
  ]
}