Contractor forms

Form 1099-NEC is an Internal Revenue Service (IRS) form for businesses to report payments made to non-employees, such as independent contractors.

The contractor 1099 is a form that can be accessed or generated through the Forms API. Currently, the Forms API is only used for contractor 1099s.

Generate 1099 forms (Demo)

Contractor 1099 Forms are generated at the end of the calendar year. To test these endpoints in Demo at anytime, use the POST sandbox/generate_1099 endpoint.

Sample request

curl --request POST \
     --url https://api.gusto-demo.com/v1/sandbox/generate_1099 \
     --header 'X-Gusto-API-Version: 2025-06-15' \
     --header 'accept: application/json' \
     --header 'authorization: Bearer {token}' \
     --header 'content-type: application/json' \
     --data '
{
  "contractor_id": "b68484a9-4487-4ee5-bafc-4245133a426c",
  "year": 2022
}
'

Sample response

{
  "year": 2022,
  "quarter": null,
  "contractor_uuid": "b68484a9-4487-4ee5-bafc-4245133a426c",
  "uuid": "29afb141-2256-431d-90e0-1c7344222342",
  "name": "US_1099",
  "title": "Form 1099: 2022",
  "description": "Form 1099 records your annual income as a contractor.",
  "draft": false,
  "requires_signing": false
}

Get a contractor's forms

Retrieve a contractor’s forms using the GET /v1/contractors/{contractor_uuid}/forms endpoint. This endpoint returns a list of documents, along with their attributes:

Sample request

curl --request GET \
     --url https://api.gusto-demo.com/v1/contractors/contractor_uuid/forms \
     --header 'X-Gusto-API-Version: 2025-06-15' \
     --header 'accept: application/json' \
     --header 'authorization: Bearer {token}'

Sample response

[
  {
    "uuid": "48cdd5ec-a4dd-4840-a424-ad79f38d8408",
    "name": "US_1099",
    "title": "Form 1099: 2020",
    "description": "Form 1099 records your annual income as a contractor.",
    "draft": false,
    "requires_signing": false,
    "year": 2020,
    "quarter": null,
    "contractor_uuid": "123dd616-6dbc-4724-938a-403f6217a933"
  }
]

Get a specific form

Get a specific document with the GET /v1/contractors/{{contractor_uuid}}/forms/{form_id} endpoint.

Sample response

{
  "uuid": "48cdd5ec-a4dd-4840-a424-ad79f38d8408",
  "name": "US_1099",
  "title": "Form 1099: 2020",
  "description": "Form 1099 records your annual income as a contractor.",
  "draft": false,
  "requires_signing": false,
  "year": 2020,
  "quarter": null,
  "contractor_uuid": "123dd616-6dbc-4724-938a-403f6217a933"
}

Get the PDF for a specific form

Retrieve a document’s pdf with the GET /v1/contractors/{contractor_uuid}/forms/{form_id}/pdf endpoint.

{
  "uuid": "48cdd5ec-a4dd-4840-a424-ad79f38d8408",
  "document_url": "https://app.gusto-demo.com/assets/forms/7757842065202782/original/company_direct_deposit20211007-48226-gsqo8k.pdf?1633667020",
  "document_content_type": "application/pdf"
}