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Provide tax forms (US only)

Provide a 1099-K or 1099-NEC tax form to your users.

To learn more about tax forms, go to the IRS website.

In the US, Adyen is required to file a 1099-K tax form with the Internal Revenue Service (IRS) for any US-based user to which Adyen pays out directly. Some states require filing of 1099-K forms as well.

For 2023, Adyen is required to file 1099-K forms for all US-based users with a gross processed volume at or above the federal threshold of USD 600 per calendar year with any number of transactions. Note that this threshold is lower than previous years, when the threshold was a gross processed volume of USD 20,000 and a minimum of 200 payments per calendar year.

Adyen follows the IRS requirements for reporting gross processed volume prior to deduction of fees, chargebacks, and refunds.

If Adyen services are used to pay non-employee compensation to account holders, Adyen can prepare and file 1099-NEC tax forms as well. Contact your Adyen account manager to discuss filing of 1099-NEC tax forms by Adyen.

Retrieve tax forms for your users

Adyen makes tax forms available the third week of January for the previous tax year. For example, 1099-K forms for 2023 are available in January 2024. When the tax forms have become available, you can retrieve them using API calls or your Balance Platform Customer Area, and distribute them in PDF format to your users.

Adyen only generates a 1099-K tax form for user accounts that meet the volume or transaction threshold. If your user does not meet the threshold, no tax form is available.

You can use the /taxForms endpoint to get forms for the tax year 2022 and later.

As part of your implementation, ensure that your platform shows a button or a link for getting the tax form. When a user selects the button or link, this should trigger the API request to get the tax form for the user's account holder.

To be able to retrieve tax forms, your API credential must have the following role:

  • Download Tax Form via Tax Api

To retrieve a tax form for a user:

  1. To find the unique ID of the account holder that needs a tax form, make a GET balancePlatforms/{id}/accountHolders request.

  2. Send a GET /accountHolders/{id}/taxForms request, specifying the account holder ID as a path parameter, and the following query parameters:

    Query parameter Required Description
    formType -white_check_mark- The type of tax form you want to retrieve. Accepted values are:
    • US1099k: a 1099-K form.
    • US1099nec: a 1099-NEC tax form.
    year -white_check_mark- The tax year in YYYY format for the tax form you want to retrieve.

    The response contains the tax form as a Base64-encoded binary.

  3. Use the Base64.Decoder class to decode the Base64 binary from the response and convert it to PDF.

  4. Provide the user with the PDF copy of their tax form.