Information returns · services.dev

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Every business that pays a contractor owes the year's 1099s by 31 January, whatever its tax year. Information Returns files them: the AI reads the ledger, your code lists each vendor paid $600 or more for services, each payee without a W-9 on file is asked for one, every name and TIN is matched, the officer confirms the list, and the 1099-NECs go to the IRS and to each payee.

Run

cat services/information-returns.ts

magic values: none

import { Service } from 'services.dev'
import { payees } from '../lib/tax.ts'
import rules from '../rules.ts'

// The calendar year's 1099s, by 31 January, whatever the tax year. The AI reads the ledger for every vendor paid $600 or
// more for services, your code lists them, and each payee with no W-9 on file is asked for one. Every name and TIN is
// matched under the brand's own TIN matching, the officer confirms the list, and the 1099-NECs are e-filed under the
// brand's transmitter code and sent to each payee. $15 a payee; the Tax Plan includes 25 a year. The date is the brand's.
export default Service({
  name: 'Information Returns',
  description: "The year's 1099s, filed by 31 January.",
  input: { owner: 'party: the officer who confirms', ein: 'text: such as 12-3456789', year: 'text: the calendar year, such as 2026', books: 'url: a read-only link to the ledger, such as https://books.example/acme' },
  output: { ledger: 'json: each payment to a vendor', payees: 'number', w9_asked: 'text[]', forms: 'file', receipt: 'text' },
  rules,
  subject: { kind: 'taxpayer', key: 'ein', period: 'year' },
  deliver: {
    read: { by: 'ai', cite: "the ledger's payments to each vendor" },
    list: { by: payees, cite: 'every payee paid $600 or more for services' },
    w9: { ask: 'each payee', to: 'upload', what: 'Form W-9', for: 'w9_asked', expires: '21d' },
    match: { submit: 'https://tin-matching.example.test/match', to: 'TIN matching', receipt: 'receipt' },

Run

npx services.dev check

magic values: none

services/information-returns.ts · 17 lines · $15 per payee, charged when file is accepted.
  subject taxpayer · keyed by ein · one a calendar year
  bounds  open match, under the brand's tin_matching · open file, under the brand's iris
  ledger  +$90.00 · AI $0.84 (example) · you $89.16 · 6 payees

Under the brand's own codes

A 1099 reports a payment; it isn't a return, so no PTIN signs it. The brand matches each TIN under its own TIN matching and files under its own transmitter code, two rows of the rules table and two credentials in brand.ts. The date is the brand's to answer for.

On the plan

The Tax Plan orders it five days after each calendar year ends, 25 payees a year inside the allowance. A plan bought in January catches up the year just ended: Acme's 2026 1099s were due 31 January 2027, a Sunday, so 1 February:

Run

npx services.dev tick 1y --test-clock tc_7Hq4 --market normal

magic values: owner.email = signs@example.test, metadata.sandbox.asks = {"organizer.books":"after 160d","organizer.assets":"waive","organizer #2":"after 2d","w9":"after 19d"}, metadata.sandbox.outside = {"reject":{"file.US-NY":["ein_mismatch"]}}, metadata.sandbox.events = { notice.received: { at: 2027-11-14T15:00:00Z, data: { notice, reply_by, tax_years } } }

  2027-01-20 09:00:00  job_4Tx1  read → list · 5 payees, each W-9 on file
  2027-01-20 09:00:00  job_4Tx1  match · TIN matching · 5 matched
  2027-01-20 09:00:00  job_4Tx1  ask confirm · signs@example.test · decided "file them"
  2027-01-20 09:00:00  job_4Tx1  file · IRS, through IRIS · 5 1099-NECs accepted · due 2027-02-01
  2027-01-20 09:00:00  job_4Tx1  send · 5 payee copies · delivered · collected $0.00 · allowance 5 of 25
  2027-01-27 09:00:00  job_4Tx1  accepted · earned $0.00

A W-9 that comes late

In January 2028 one vendor had no W-9 on file. The ask waited 19 days, TIN matching cleared all six, and the filing went in on 27 January, four days before its date:

Run

npx services.dev tick 1y --test-clock tc_7Hq4 --market normal

  2028-01-05 14:00:00  job_4TxA  read → list · 6 payees · 1 W-9 not on file: Lumen Design LLC
  2028-01-05 14:00:00  job_4TxA  ask w9 · Lumen Design LLC · Form W-9 · open
  2028-01-05 14:00:00  job_4TxA  waits on party at w9
  2028-01-17 14:00:00  job_4TxA  clock file · rung notice 14d · due 2028-01-31 · owner brand

Run

npx services.dev tick 13d --test-clock tc_7Hq4 --market normal

  2028-01-24 14:00:00  job_4TxA  ask w9 · Lumen Design LLC · uploaded
  2028-01-24 14:00:00  job_4TxA  match · TIN matching · 6 matched
  2028-01-24 14:00:00  job_4TxA  ask confirm · signs@example.test · decided "file them"
  2028-01-27 14:00:00  job_4TxA  file · IRS, through IRIS · 6 1099-NECs accepted · due 2028-01-31
  2028-01-27 14:00:00  job_4TxA  send · 6 payee copies · delivered · collected $0.00 · allowance 11 of 25, cycle 1

The Tax Plan covers its allowance, and Take your first real return the systems behind TIN matching and the filing.

Under the brand's own codes#

On the plan#

A W-9 that comes late#

Under the brand's own codes

On the plan

A W-9 that comes late