Payer FAQ

Use this page for quick answers to common questions from payers filing 1099s with Wingspan.

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

TIN matching

What results can TIN matching return?

Before you submit 1099s, Wingspan checks each contractor's name and TIN combination with the IRS Taxpayer Identification Number (TIN) Matching Program. Each combination has one of three states:

State	Meaning
Pending	The IRS is still checking the combination against its records. This is temporary and changes to match or mismatch.
Match	The combination matches IRS records and can be used for filing.
Mismatch	The combination doesn't match IRS records, for example because of a typo, transposed digits, an unreported name change after marriage or divorce, or a TIN that isn't currently issued. Correct the information before filing to avoid potential penalties.

TIN matching catches errors before you file, which reduces the risk of penalties for incorrect information. See TIN verification.

The form

Is Wingspan listed on my contractors' 1099s?

No. The payer on the form is your company's legal business name.

Contractors

What happens if a contractor doesn't create a Wingspan account?

If you have their W-9 information on file, their 1099 is delivered to the address on file. To request a correction, the contractor has to sign up for Wingspan.

If you don't have their W-9 information, the contractor must sign up and provide a digital W-9. If they don't, payments may be withheld and they may face penalties or legal liability.

Can I be penalized for not filing a required 1099?

If you pay a contractor more than $600 in a year (the threshold for the 2025 tax year), you're typically required to file a 1099 reporting those payments to the IRS. Without the contractor's W-9, you don't have the information to complete the form accurately.

Not following IRS rules for reporting contractor payments can lead to penalties and fines. Consult a tax professional or legal advisor to understand your obligations.

Payment timing

Which date decides the tax year of a payment?

Wingspan uses the date the payment is marked as paid in Wingspan (events.paidAt on the payable), not the date the work was performed or the scheduled pay date.

What does that mean for year-end payments?

A payment processed near year-end can land on a different tax year's 1099 than you expect, when the scheduled pay date (for example, January 2, 2026) differs from the date Wingspan marks it paid (for example, December 31, 2025).

For example, a payroll approved on December 30 with a January 3 pay date could be marked paid on December 31 during processing. It would then appear on the earlier year's 1099.

What should I do for year-end payrolls?

If a payment needs to appear on the following year's 1099, approve the payroll after January 1 so its paid date falls in the new year.

Does this apply to off-platform payments?

Off-platform payments and other non-standard flows may record the paid date at a different time. When you record an off-platform payment, you supply its paidDate (see Add contractors and off-platform payments). Contact support if you have questions about a specific payment type.

The V3 API

Can I generate or file 1099s through the V3 API?

Not yet. Generating, updating, filing, delivering, and correcting 1099s happen in the Wingspan web app. Contact support if you need them through the API.

In the V3 API you can prepare the data your 1099s are built from: add Payees, record off-platform payments, supply or read tax information, and record a contractor's electronic delivery consent. See the 1099 filing overview.

Are there webhooks for tax forms or filings?

Not yet. No tax form or tax filing events are available to subscribe to. Payment events such as Payable.Paid and Invoice.Paid are available and tell you when Wingspan's internal state for a payment became paid. See Event types.

Where do I record a payment I made outside Wingspan?

Create a payable and call POST /v3/payments/payables/{payableId}/pay-off-platform, or import many at once with a PayableImport batch. See Add contractors and off-platform payments.