The Payers resource allows you to create and manage entities that payout 1099 income and that have Form 1099 filing requirements.

Below are the Payer object's fields and descriptions:

payerIdThe payer's unique identifier.
foreignId(Optional) The customer-specific unique identifier associated with this payer.
nameThe payer's legal business name.
addressThe payer's legal address.
address2The second part of the payer's legal address, like an apartment or suite number.
cityThe payer's city, associated with a street address.
stateThe two letter character code for this payer's state ("ca" for California, "me" for Maine). If foreign, use payer's province.
countryThe payer's country of residence. Adhering to the ISO 3166-2 format.
zipcodeThe payer's zipcode, associated with street address. If foreign, use payer's foreign postal code.
phoneNumberThe payer's phone number. No country code. Numerical digits only.
taxIdNumberThe payer's tax identification number, commonly referred to as a TIN (or an EIN). No hyphens. Numerical digits only.