> ## Documentation Index
> Fetch the complete documentation index at: https://docs.encoreos.io/llms.txt
> Use this file to discover all available pages before exploring further.

# 1099-NEC Review

> Review and finalize 1099-NEC tax form runs for contractors within a payroll tax form run.

Review and finalize 1099-NEC tax form items for contractors at route `/hr/payroll/tax-forms/runs/:runId/1099-nec`.

## Overview

The 1099-NEC Review screen displays all contractor items associated with a specific tax form run identified by `runId`. The page shows three summary cards: total contractor count, total Box 1 compensation, and a PDF-generated count. Contractors are listed in a data table with masked SSN (last 4 digits), Box 1 (compensation), and Box 4 (federal withholding) columns alongside PDF generation status. An HR admin can generate PDFs for all items or, once the run status is `review`, finalize and distribute forms to contractors through their self-service portal with notifications.

## Who it's for

Access follows your organization's role and module configuration. ## Before you start

* A tax form run of the appropriate type must exist; navigate here from the tax form runs list.
* Run status must be `review` to trigger the Finalize & Distribute action.

## Steps

<Steps>
  <Step title="Navigate to the run">Open the tax form run from `/hr/payroll/tax-forms/runs` and select the 1099-NEC review sub-route.</Step>
  <Step title="Review contractor table">Verify each contractor's masked SSN last-4, Box 1 compensation, and Box 4 federal withholding values.</Step>
  <Step title="Generate PDFs">Click **Generate PDFs** to invoke the `generate-1099-nec-pdf` edge function; a success toast reports the count generated and any failures.</Step>
  <Step title="Finalize and distribute">When the run is in `review` status, click **Finalize & Distribute**, confirm the dialog, and the system distributes forms to contractors' self-service portals and sends notifications.</Step>
</Steps>

## Key concepts

| Term                    | Meaning in code                                                                    |
| ----------------------- | ---------------------------------------------------------------------------------- |
| `box1`                  | Non-employee compensation field on the 1099-NEC form data (`NEC1099FormData.box1`) |
| `box4`                  | Federal income tax withheld field (`NEC1099FormData.box4`)                         |
| `pdf_file_path`         | Populated once a PDF has been generated for that item                              |
| `TaxFormRunStatusBadge` | Visual indicator of run lifecycle (`draft`, `review`, `filed`)                     |

## Related

<Columns cols={2}>
  <Card title="Human Resources" icon="users" href="/hr/overview">
    Human Resources core overview.
  </Card>

  <Card title="Governance & parity" icon="scale-balanced" href="/governance/index">
    Documentation coverage and governance.
  </Card>
</Columns>

<Note>
  This page documents shipped product behavior. It is not medical, legal, or
  billing advice. Verify against your organization's policies and applicable
  regulations before using it for clinical, compliance, or billing decisions.
  Protected health information (PHI) shown in the product is governed by your
  tenant's access controls and is never exposed in this documentation.
</Note>

<Accordion title="Documentation sources">
  * src/routes/hr.tsx
  * src/cores/hr/pages/NEC1099ReviewPage.tsx
  * src/cores/hr/hooks/tax-forms/useTaxFormItems.ts
  * src/cores/hr/hooks/tax-forms/useTaxFormRuns.ts
  * src/cores/hr/services/1099-nec/types.ts
</Accordion>