1099 statuses
What each 1099 filing status means, the eligibility and action-required criteria, and what moves a form from one status to the next.
Use this page to look up what a 1099 filing status means in the Wingspan web app and what you need to do to move the form forward. These statuses apply to 1099-NEC and 1099-MISC (Box 6).
You can read a filing's status and eligibility in the V3 API with GET /v3/compliance/tax-filings and GET /v3/compliance/tax-filings/{taxFilingId}. The API reports Draft, Calculated, Submitted, InProgress, Accepted, Rejected, or Closed, which is coarser than the web app statuses below. For example, Action required, Ready, and Excluded all read as Calculated; use eligibility to tell them apart. eligibility.status is Eligible, Excluded (should not be filed), or Held (should be filed but is blocked, for example by a bad TIN). To move a filing, use the action calls: see Update and split tax forms. To file an excluded form anyway, call POST /v3/compliance/tax-filings/{taxFilingId}/override.
Status reference
| Status | Meaning | What you do |
|---|---|---|
| Action required | Something is missing or mismatched. At least one action-required criterion isn't met. | Fix the missing information, or override the status. |
| Ready | Every eligibility criterion is met and the form is ready to submit. | Submit it. |
| Submitted | Sent to the IRS, not yet accepted. | Wait for the IRS response, typically one business day. |
| Accepted | The IRS received and accepted the form or its correction. | Nothing. You can file a correction later if needed. |
| Rejected | The IRS rejected the submission. | The form returns to Action required. Fix it and resubmit. |
| Excluded | The form won't be filed, for a reason in the eligibility criteria or because someone excluded it. | Nothing, unless you decide it should be filed. |
Lifecycle
stateDiagram-v2
[*] --> Ready: generated, all criteria met
[*] --> Excluded: generated, not eligible
[*] --> ActionRequired: generated, information missing
ActionRequired --> Ready: information fixed
Ready --> Submitted: you submit
Submitted --> Accepted: IRS accepts
Submitted --> Rejected: IRS rejects
Rejected --> ActionRequired: fix and resubmit
Accepted --> [*]
ActionRequired in the diagram is the Action required status.
When you generate forms, a form that meets every eligibility criterion becomes Ready, and one that doesn't becomes Excluded. A form missing any action-required criterion is marked Action required, and returns to Ready once everything is fulfilled. You then submit it, and the IRS accepts or rejects it.
Eligibility criteria
- Minimum amount: For the 2025 tax year, the contractor received at least $600 from a single payer during the tax year. Forms that share a TIN are checked on their combined total. See grouped forms.
- Eligible tax classification: Payments to C corporations, S corporations, and LLCs taxed as corporations generally don't need a 1099. The exception is legal services, which you handle manually.
- U.S. business or individual: The contractor is a U.S. citizen, a resident alien (including those with substantial presence or a Green Card), or a domestic business entity, including partnerships and LLCs. Non-U.S. entities aren't eligible and may need other forms, which Wingspan doesn't support.
Action-required criteria
Mandatory information:
- Contractor address: Where the 1099 is sent.
- Contractor TIN: An SSN or an EIN.
- Contractor name: The legal business name for a company, or the legal first and last name for an individual.
Recommended:
- Matched TIN: The IRS has confirmed the TIN matches the name. It shouldn't be pending or mismatched. If it's mismatched, enter a correct TIN and name. See TIN verification.
- Federal tax classification: If none is provided, Wingspan defaults to sole proprietor.
Related pages
Updated about 1 hour ago