1099-NEC generation at year-end

At year-end, the platform generates 1099-NEC forms for every contractor you paid $600+ during the calendar year. You review, approve, and the system handles e-filing with the IRS and recipient copy delivery.

The flow:
1. After January 1, Workforce → Tax Forms → "Generate 1099s for [previous year]"
2. The system pulls every Worker with type=Contractor, totals their payments for the year (from time entries × rate, plus manual payments), and creates a draft 1099-NEC for anyone over $600
3. Each draft shows: contractor name, address, TIN (from their W-9), total compensation, federal tax withheld (if any)
4. Review each one — flag any payment that should be excluded (e.g. expense reimbursements should NOT count)
5. Approve all, or approve individually

What happens after approval:
• The 1099-NEC PDFs are generated for the IRS (Copy A) and the recipient (Copy B)
• Recipient copies are emailed automatically via the contractor's address on file (cc: org admin)
• IRS e-filing — submitted via FIRE (Filing Information Returns Electronically) by the platform's tax engine before the IRS deadline (Jan 31)
• Confirmation numbers are stored on the 1099 record

Required before generation:
• Every contractor over the $600 threshold must have a W-9 on file (Received status)
• If any are missing, the system blocks generation and lists who needs a W-9 first

Corrections:
• If you spot an error after IRS submission, generate a corrected 1099 (Workforce → Tax Forms → "Correct 1099")
• The corrected form is e-filed with corrected codes; recipient receives the updated copy

Admin-only:
1099 generation is restricted to org admins — other roles see Tax Forms read-only with no Generate button.