1099 filing overview

Use this page to understand what Wingspan's 1099 filing does, when each step happens, and where the V3 API fits. Wingspan creates, files, and delivers Form 1099-NEC and Form 1099-MISC (Box 6: Medical and health care payments) for the contractors you pay.

This isn't tax or legal advice. Consult a qualified tax professional about your filing obligations.

Do you need to file a 1099?

A Form 1099 reports payments you made to a contractor during the calendar year. For the 2025 tax year, if you paid a contractor $600 or more, you must file either a 1099-NEC or a 1099-MISC. Wingspan supports 1099-NEC, and 1099-MISC for Box 6 (medical and health care payments) only.

You are the filer. Wingspan prepares the forms from your data, submits them when you tell it to, and delivers copies to your contractors. See Responsibilities and limitations for exactly what Wingspan does and doesn't do.

What Wingspan does

Collects W-9 information from your contractors and verifies each name and TIN with the IRS TIN Matching Program.
Calculates each contractor's 1099 amount from the payments you make in Wingspan plus any off-platform payments you import.
Groups forms that share a TIN when checking the filing threshold.
Files with the IRS and applicable states in one submission.
Delivers forms electronically to contractors who consented, and by mail to everyone else.
Lets contractors request corrections, and lets you file corrections after the IRS accepts a form.

Form types

Form	Use it for	Notes
1099-NEC	Non-employee compensation	The default choice for contractor payments.
1099-MISC (Box 6)	Medical and health care payments	Box 6 is the only 1099-MISC box Wingspan supports. You confirm that every included payment belongs in Box 6.
T4A (Box 048)	Fees for services paid to Canadian contractors	A separate process. See Canadian T4A filing.

You pick 1099-NEC or 1099-MISC (Box 6) for each payer entity in your filing settings. 1099-MISC (Box 6) support was new for the 2025 filing season.

Season checklist for the 2025 tax year

These dates applied to the 2025 tax year (forms filed in early 2026). Dates for the 2026 tax year aren't listed here yet.

Date	What happens	What you should do
December 16, 2025	Review 1099 resources and confirm contractor data.	By December 19, tell your contractors to expect email from Wingspan, and publish a support article (start from the contractor FAQ template).
January 7, 2026	Generate tax forms and calculate 1099 statuses and amounts.	By January 8, resolve forms marked Action required.
January 17, 2026	Submission opens for 1099-NEC and 1099-MISC (Box 6), including contractor delivery.
January 20, 2026	Recommended filing date, so delivery happens ahead of IRS due dates.	Confirm the form type on your drafts, complete missing identity information, and submit.
January 25, 2026	Last day to e-file through Wingspan for the 2025 season.
January 31, 2026	IRS filing deadline for 1099-NEC and 1099-MISC (Box 6).	Late filings may incur IRS penalties.

The filing flow

sequenceDiagram
    participant You as You (payer)
    participant WS as Wingspan
    participant C as Contractor
    participant IRS as IRS and states
    You->>WS: Configure filing settings
    You->>WS: Add contractors and off-platform payments
    WS->>C: Ask contractor to confirm tax details
    C->>WS: Confirm W-9 and delivery preference
    You->>WS: Generate 1099 amounts and statuses
    You->>WS: Review, update, and submit
    WS->>IRS: File federal and state copies
    WS->>C: Deliver electronically or by mail
    IRS-->>WS: Accepted or rejected
    C->>WS: Request a correction (optional)
    You->>WS: Approve and file the correction

What the V3 API covers

You run generation, filing, delivery, and corrections in the Wingspan web app. In the V3 API you can prepare the data those steps use.

Task	V3 API	Where to read more
Add contractors (Payees), one at a time or in bulk	Available	Add contractors and off-platform payments
Record payments made outside Wingspan	Available	Add contractors and off-platform payments
Supply or read tax information for a Payee	Available	Tax information
Record a contractor's consent to electronic tax forms	Available	Contractor experience
Configure 1099 filing settings	Not available yet	Set up 1099 filing
Generate, update, file, deliver, or correct 1099s	Not available yet	Generate 1099s
Canadian T4A slips	Not available yet	Canadian T4A filing
Webhook events for tax forms and filings	Not available yet	Event types

Where a task isn't available in the V3 API yet, use the web app. Contact support if you need it through the API.