Tax forms

Cobalz collects W-9 and W-8BEN / W-8BEN-E forms from affiliates and produces Track1099- compatible CSVs for 1099-NEC (US individuals + businesses) and 1042-S (foreign individuals + entities) reporting at year-end.

Collecting forms

• Affiliates upload their signed PDF at /a/<slug>/tax.
• PDFs land in Supabase Storage tax-forms bucket, with per-affiliate path-prefix RLS.
• TIN values (SSN / EIN / ITIN / Foreign TIN) are stored separately in Supabase Vault — decrypted only at export time.
• You review at /m/<slug>/affiliates/<id>. Approve or reject; the affiliate gets a notification.

Payout gating

With require_tax_form_before_payout on (default), affiliates without an approved tax form are skipped during payout runs and surfaced under blocked with tax_form_required. They receive a weekly reminder email (one per affiliate per 7 days, deduplicated).

1099-NEC export

• Lists every W-9 affiliate whose gross payouts crossed the IRS threshold for the tax year.
• Threshold table: $600 for 2024–2025, $2,000 for 2026+ per Public Law 119-21 (OBBBA).
• CSV is Track1099 / Tax1099 compatible: Settings → Payouts → 1099-NEC eligibility export.
• The export decrypts TINs at runtime and never logs them.

1042-S export

• Lists every W-8BEN or W-8BEN-E affiliate with any payouts in the tax year — no threshold.
• Default income code: 51 (royalties — other). Adjust in your accountant's upload step if your structure requires a different code.
• Withholding rate is left blank in our export — depends on the affiliate's treaty claim in Part II of the W-8.
• CSV at Settings → Payouts → 1042-S export.

On the roadmap

• IRS TIN-match API: pre-validate TINs before December.
• Direct e-file via Track1099 API (no manual upload).
• 1099-K for affiliates paid via third-party processors above the new thresholds.