{
  "id": "form:us:irs:1099-nec",
  "kind": "reporting-form",
  "title": "Form 1099-NEC, Nonemployee Compensation",
  "jurisdiction": "US-FED",
  "language": "en",
  "version": "fixture:us:irs:w9:2024-03:research-v1",
  "publication": "draft",
  "evidence": "source-checked",
  "implementation": "proposed",
  "effective": {
    "from": null,
    "to": null,
    "checkedAt": "2026-10-04"
  },
  "citations": [
    {
      "sourceId": "src:irs:iris:pub5718",
      "url": "https://www.irs.gov/pub/irs-pdf/p5718.pdf",
      "locator": "IRIS A2A specifications",
      "checkedAt": "2026-10-04"
    },
    {
      "sourceId": "src:irs:1099nec:instructions-2025",
      "url": "https://www.irs.gov/pub/irs-prior/i1099mec--2025.pdf",
      "locator": "Historical 2025 deadline example",
      "checkedAt": "2026-10-04"
    }
  ],
  "rights": {
    "status": "unknown",
    "note": "Official-source links and original research metadata; artifact reuse rights not independently established."
  },
  "content": {
    "formId": "form:us:irs:1099-nec",
    "name": "Form 1099-NEC, Nonemployee Compensation",
    "taxYearExample": 2025,
    "channel": "IRIS_A2A",
    "format": "XML",
    "formatSourceId": "src:irs:iris:pub5718",
    "schemaVersionExample": "2025v1.2",
    "businessRulesVersionExample": "1.2",
    "releaseObservationId": "release:iris:ty2025:v1.2:sor-2025-12-31",
    "availableInSorAt": "2025-12-31",
    "atsStart": "2025-11",
    "atsDatePrecision": "month",
    "productionStart": "2026-01-06",
    "releaseSourceId": "src:irs:iris:releases",
    "releaseLocator": "TY2025 table, 2025v1.2 row dated 12/31/2025",
    "releaseStatus": "public_metadata_observed_not_package_validated",
    "actualPackageDownloadUrl": null,
    "actualPackageRetrieved": false,
    "officialXmlElementNames": null,
    "officialXmlMappingStatus": "blocked_pending_authorized_schema_package_and_review",
    "accessRequirements": [
      "active_e_services_account",
      "completed_iris_tcc_application",
      "active_iris_tcc",
      "qualifying_software_developer_role_or_government_agency_structure"
    ],
    "packageDelivery": "scheduled_bulk_SOR_distribution",
    "publicationCadence": "multiple_in_year_releases_possible; no_fixed_interval_inferred",
    "filingFrequency": "annual_tax_year_reporting",
    "deadlineRuleExample": "January 31, shifted to the next business day for applicable weekends/holidays.",
    "deadlineSourceId": "src:irs:1099nec:instructions-2025",
    "deadlineStatus": "historical_2025_example; not_a_personalized_filing_determination",
    "mefComparison": "MeF also distributes schemas/business rules through registered-user/e-Services SOR access; do not treat IRIS and MeF packages as interchangeable.",
    "mefSourceId": "src:irs:mef:overview"
  },
  "relationships": [
    {
      "targetId": "release:iris:ty2025:v1.2:sor-2025-12-31",
      "relation": "has-release",
      "maturity": "reference"
    }
  ],
  "history": [
    {
      "at": "2026-10-04",
      "actor": "parent delegated official-source researcher",
      "note": "Research fixture received; tax specialist review pending; no execution approval."
    }
  ],
  "uncertainty": "2025 historical example. Restricted XML package not retrieved; not a filing determination.",
  "provenance": {
    "file": "us-irs-w9.research.json",
    "sha256": "18d77dfef4898522b8b01e89bc681833511878a74e92a13944a53ca6b18420f5",
    "providedBy": "parent delegated official-source researcher",
    "receivedAt": "2026-10-04",
    "independentlyRefetchedByBuilder": false,
    "status": "draft-research-input"
  }
}