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Providing tax forms

Learn how to provide a 1099-K tax form.

Head to the IRS website to learn more about the 1099-K tax form.

In the US, payment settlement entities, like Adyen, are required to file a 1099-K tax form with the Internal Revenue Service (IRS) for any US-based entity (merchant or sub-merchant) to which they pay out directly.

Transaction and volume thresholds

Adyen generates 1099-K tax forms for US-based merchants or sub-merchants that have processed over a certain threshold. At the federal level, Adyen generates 1099-K tax forms for merchants or sub-merchants that have processed more than $20,000 and have had more than 200 transactions. State thresholds can vary depending on the state.

Type State Transactions count Volume Year
Federal Federal 200 $20,000 2021
State DC, MA, MD,
MS, VA, VT
0 $600 2021
State AR 0 $2,500 2021
State IL 4 $1,000 2021
State MO 0 $1,200 2021
State NJ 0 $1,000 2021

What you need to do

You need to provide your sub-merchant with a digital copy of their tax form. Follow this general flow:

  1. In your platform, show a button or a link for getting the tax form.
  2. Send an API request to get a tax form. The response returns a Base64 binary.
  3. Convert the received Base64 binary to PDF format and provide the sub-merchant with a PDF copy of their tax form.

Step 1. Present tax forms in your UI

In your UI, show a button or link that your sub-merchants can use to get the tax form. When a sub-merchant clicks the link or button, this should trigger the API request in the next step.

Step 2. Get a tax form

Use the /getTaxForm endpoint to generate a Base64 binary format of the sub-merchant's tax form.

From your server, make a POST /getTaxForm request, specifying:

Field Type Required Description
accountHolderCode String -white_check_mark- Your unique reference to the sub-merchant's account holder.
formType String -white_check_mark- Type of the requested tax form. For example, 1099-K.
year Integer -white_check_mark- The applicable tax year in the YYYY format.

A tax form is only generated for sub-merchants that hit a certain volume or transaction threshold. If you make an API request for an accountHolderCode that does not hit the threshold, you will receive an error response.

Get a tax form
curl https://cal-test.adyen.com/cal/services/Account/v6/getTaxForm \
-H "x-API-key: YOUR_X-API-KEY" \
-H "content-type: application/json" \
-d '{
   "accountHolderCode":"26e8447d-d779-4be4-8ea8-6a1f8510479r",
   "formType":"1099-K",
   "year":2019
}'

The response contains:

Field Type Description
contentType String The content type of the tax form. For example, application/pdf.
content String The content of the tax form in the Base64 binary format.

Step 3. Decode Base64 binary and convert to PDF

To present the tax form to the sub-merchant, use the Base64.Decoder class. Provide the sub-merchant with a PDF copy of their tax form.