---
title: "Providing tax forms"
description: "Learn how to provide a 1099-K tax form."
url: "https://docs.adyen.com/classic-platforms/tax-forms"
source_url: "https://docs.adyen.com/classic-platforms/tax-forms.md"
canonical: "https://docs.adyen.com/classic-platforms/tax-forms"
last_modified: "2023-07-06T22:12:00+02:00"
language: "en"
---

# Providing tax forms

Learn how to provide a 1099-K tax form.

[View source](/classic-platforms/tax-forms.md)

This page is for classic Adyen for Platforms integrations. If you are just starting your implementation, refer to our [new integration guide](/adyen-for-platforms-model) instead.

Head to the [IRS website](https://www.irs.gov/) to learn more about the 1099-K tax form.

In the US, payment settlement entities, like Adyen, are required to file a 1099-K tax form with the Internal Revenue Service (IRS) for any US-based entity (merchant or sub-merchant):

* To which they pay out directly.
* That has crossed the processed volume threshold set by US tax authorities.

Some states require filing of 1099-K forms as well.

[]()\
For 2024, Adyen is required to file 1099-K forms for all merchants and sub-merchants with a gross processed volume at or above the federal threshold of USD 5,000 per calendar year. At state level thresholds can vary depending on the state.

Adyen follows the IRS requirements for reporting gross processed volume prior to deduction of fees, chargebacks and refunds.

## Retrieve digital tax forms

Follow this general flow to provide your sub-merchant with a digital copy of their tax form.

1. In your platform, [show a button or a link](#build-ui) for getting the tax form.
2. Send an API request to [get a tax form](#get-a-tax-form). The response returns a Base64 binary.
3. [Convert the received Base64 binary to PDF format](#decode-convert-pdf) and provide the sub-merchant with a PDF copy of their tax form.

## Step 1. Present tax forms in your UI

In your UI, show a button or link that your sub-merchants can use to get the tax form. When a sub-merchant clicks the link or button, this should trigger the API request in the next step.

## Step 2. Get a tax form

Use the [/getTaxForm](https://docs.adyen.com/api-explorer/#/Account/latest/post/getTaxForm) endpoint to generate a Base64 binary format of the sub-merchant's tax form.

From your server, make a POST [/getTaxForm](https://docs.adyen.com/api-explorer/#/Account/latest/post/getTaxForm) request, specifying:

| **Field**           | **Type** | **Required**                                                                                | **Description**                                             |
| ------------------- | -------- | ------------------------------------------------------------------------------------------- | ----------------------------------------------------------- |
| `accountHolderCode` | String   | ![-white\_check\_mark-](/user/data/smileys/emoji/white_check_mark.png "-white_check_mark-") | Your unique reference to the sub-merchant's account holder. |
| `formType`          | String   | ![-white\_check\_mark-](/user/data/smileys/emoji/white_check_mark.png "-white_check_mark-") | Type of the requested tax form. For example, **1099-K**.    |
| `year`              | Integer  | ![-white\_check\_mark-](/user/data/smileys/emoji/white_check_mark.png "-white_check_mark-") | The applicable tax year in the **YYYY** format.             |

A tax form is only generated for sub-merchants that hit the volume or transaction [threshold](#threshold). If you make an API request for an `accountHolderCode` that does not hit the threshold, you will receive an error response.

**Get a tax form**

```bash
curl https://cal-test.adyen.com/cal/services/Account/v6/getTaxForm \
-H 'x-api-key: ADYEN_API_KEY' \
-H 'content-type: application/json' \
-d '{
   "accountHolderCode":"26e8447d-d779-4be4-8ea8-6a1f8510479r",
   "formType":"1099-K",
   "year":2019
}'
```

The response contains:

| **Field**     | **Type** | **Description**                                                   |
| ------------- | -------- | ----------------------------------------------------------------- |
| `contentType` | String   | The content type of the tax form. For example, `application/pdf`. |
| `content`     | String   | The content of the tax form in the Base64 binary format.          |

## Step 3. Decode Base64 binary and convert to PDF

To present the tax form to the sub-merchant, use the [Base64.Decoder](https://base64.guru/developers/java/examples/decode-pdf) class. Provide the sub-merchant with a PDF copy of their tax form.
