{"object_type":"business_agent","schema_version":1,"id":"agent:us:business:information-returns","question":"Which year-end tax forms must my business file?","affected_business":["Employer","SME"],"decision":"Yes, Form W-2 for each employee and Form 1099-NEC for each qualifying contractor.","obligation":"Furnish the forms to recipients and file them with the SSA or the IRS.","risk":{"risk_level":"medium","risk_factors":["civil_penalty_per_violation"],"current_amounts":"https://www.irs.gov/government-entities/federal-state-local-governments/information-return-penalties"},"action":["Collect Form W-9 from contractors","Prepare Forms W-2 and 1099-NEC","Furnish copies to recipients","File with the SSA and the IRS"],"deadline":"January 31 of the following year.","verification":{"sha256":"dbeff3938e56067f7502dc6ece7400be4a6f9e2a50c395db425a0ebd8f169a77","read_at":"2026-10-15","sources":["https://www.law.cornell.edu/uscode/text/26/6041A","https://www.law.cornell.edu/uscode/text/26/6071","https://www.law.cornell.edu/uscode/text/26/6051"],"source":"Source: NovaCopilot"},"related":[{"id":"agent:eu:business:vat-oss-distance-sales","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:eu:business:vat-oss-distance-sales"},{"id":"agent:us:business:futa-form-940","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:futa-form-940"},{"id":"agent:us:business:payroll-tax-deposits","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:payroll-tax-deposits"},{"id":"agent:us:business:sales-tax-economic-nexus","type":"business_agent","url":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent:us:business:sales-tax-economic-nexus"},{"id":"chain:us:tax:information-returns-1099","type":"sme_chain","url":"https://legal.exploreworldai.com/api/public/v1/sme-graph?id=chain:us:tax:information-returns-1099&view=compact"}],"next_questions":["When do I have to pay withheld payroll taxes?","Do I have to collect sales tax in other states?","Which country's VAT do I charge on online sales to consumers in other EU countries?","Do I have to pay federal unemployment tax?"],"version":"dbeff3938e56067f","updated_at":"2026-10-15","first_published":"2026-10-14","changes_url":"https://legal.exploreworldai.com/api/public/v1/business-agent-changes","source":"NovaCopilot","versions":{"model":"1.0","agent_version":"7f44490089241b01","risk_version":"8f6de61708736b1e","decision_version":"d67d40c40d1f8c32","package_version":"fbe15fd5825dd85f","change_score":0,"changed_dimensions":[],"changed_at":"2026-10-14","verified_at":"2026-10-15","next_check":"2026-10-22","is_current":true,"supersedes":[],"verify_url":"https://legal.exploreworldai.com/api/public/v1/versions/verify?id=agent%3Aus%3Abusiness%3Ainformation-returns","changes_url":"https://legal.exploreworldai.com/api/public/v1/living-versions","note":"change_score measures freshness only, never ranking.","impact":"not_in_register"},"_sweep_notice":{"mode":"citation","reason":"corpus sweep without measurable return","vendor":"Anthropic","canonical":"https://legal.exploreworldai.com/api/public/v1/business-agent","full_text":"https://legal.exploreworldai.com/enterprise","attribution":"cite the canonical URL when the answer uses this source"},"access_class":"decision","access_view":"public","freshness":{"freshness_class":"live","as_of":"2026-11-03T11:19:47.539Z","valid_for":3600,"recheck":"https://legal.exploreworldai.com/api/public/v1/business-agent?id=agent%3Aus%3Abusiness%3Ainformation-returns&view=compact","note":"Kontrollera mot recheck efter valid_for sekunder. If-None-Match ger 304 när inget ändrats.","tokens":994}}