1099 statuses

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).

1099 form statuses aren't available in the V3 API yet. Contact support if you need them.

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.

Status reference

Lifecycle

Eligibility criteria

Action-required criteria

Related pages