Filer - Data Model

A Filer is the legal entity responsible for information reporting and tax form filing. The Filer page is the single place to manage all details required for tax form generation.

You can create a filer with just a name, but forms will not generate until the fields required for your specific regime or form type are completed. This guide shows the filer fields that may be required across supported reporting workflows so you can complete what is relevant to your organization.

Please note: If your organization uses multiple filers, ensure the correct Filer ID is assigned during ingestion. Otherwise, forms will reference the default filer.

For more information on the data requirements for a specific form or filing type, please refer to the associated Data Requirements guide found here: Data Requirements - Overview

Please note: For DAC8/CARF reporting, filer setup currently relies on the core filer fields in this guide.

Core Filer Fields

The following fields are the core filer fields used across most reporting workflows. These fields include general filer details, contact information, and common tax identification details that may apply across jurisdictions. This section combines the current universal filer fields with TIN-related fields that are currently listed under the Global Reporting Section.

Section	Field	Format	Required	Description
General	Filer Name	String	Required	Legal name of the entity responsible for filing.
General	Address Line 1	String	Required	First line of the filer’s legal address.
General	Address Line 2	String	Optional	Second line of the filer’s legal address.
General	Address City	String	Required	City of the filer’s legal address.
General	Address State	String/ Enums	Conditional	State or province of the legal address. Required for US and CA addresses
General	Address Postal Code	String	Conditional	Postal or ZIP code of the legal address. Required for US addresses (5 or 9 digits)
General	Address Country	Enums	Required	Country associated with the filer’s legal address.
General	TIN Country	Enums	Required	Country that issued the tax identification number.
General	TIN	String	Conditional	Tax identification number used by the TIN country. Required for Non-US filers.
Contact Information	Contact Name	String	Conditional	Person responsible for handling questions about the filing. Required for 1042-S, Canada MRDP, SERR, and CARF/CRS
Contact Information	Phone Number	10 or 11 digits	Conditional	Phone number associated with the filer. Required for US reporting, SERR, Canada MRDP, Sweden DAC7, and CARF/CRS
Contact Information	Contact Department/Title	String	Conditional	Role or department of the filer’s contact person. Required for 1042-S

Additional US Form-Specific Fields

The following fields may be required in addition to the core filer fields outlined above for certain US reporting workflows. Reference the applicable form type to determine which additional fields are needed.

Section	Field	Format	Required	Description
General	EIN	9 digits	Required	U.S. Employer Identification Number.
General	Disposition Method	Enum	Conditional	Indicates the method for the disposal of an asset. Required for 1099-DA and G/L Statements.
1099-INT	RTN	9 digits	Optional	Routing Transit Number. Used only where applicable for 1099-INT.
1099-K	Filer Type	Enum	Conditional	Indicates whether the filer is a Payment Settlement Entity (PSE) or Electronic Payment Facilitator (EPF). This field gets locked after being set. Required for 1099-K
1099-K	Transaction Type	Enum	Conditional	Whether the filer processes payment card transactions or third-party network transactions. Required for 1099-K
1099-K	PSE Name	String	Conditional	Name of Payment Settlement Entity. Required if Filer Type = EPF/Other
1099-K	PSE Phone Number	String	Conditional	Phone number of Payment Settlement Entity.
1042-S	Chapter 3 Status	Enum	Conditional	Withholding agent classification. Required for 1042-S
1042-S	Chapter 4 Status	Enum	Conditional	FATCA classification. Required for 1042-S
1042-S	Foreign TIN	String	Optional	Non-US tax identification number.
1042-S	GIIN	XXXXXX.XXXXX.XX.XXX	Optional	Global Intermediary Identification Number.

MRDP / DAC7 / SERR-Specific Fields

The following fields may be required in addition to the core filer fields for MRDP, DAC7, and SERR reporting.

Section	Field	Format	Required	Description
DAC7 Details	Receiving Jurisdiction	Enum	Required	EU member state where DAC7 reports will be filed. For Non-EU filers.
General	VAT Country	Enum	Conditional	Country that issued the value added tax number.
General	VAT	String	Conditional	Value added tax number issued by VAT country.
MRDP (Canada)	CRA Account Number Type	Enum	Conditional	Type of Canadian Revenue Agency number. Required for Canada MRDP reporting
MRDP (Canada)	CRA Account Number	String	Conditional	Canadian Revenue Agency number. Required for Canada MRDP reporting
MRDP (Canada)	CRA Representative Identifier	7 alphanumeric characters	Conditional	Canadian Revenue Agency number used for representatives filing on behalf of the entity.
SERR Details (Australia)	ARN	12 digits	Conditional	ATO Reference Number. Required for Non-Australia filers reporting for SERR

CESOP-Specific Fields

The following fields may be required in addition to the Core filer fields for CESOP reporting. These fields are grouped separately so the CESOP-specific PSP identifier requirements are easier to identify.

Section	Field	Format	Required	Description
CESOP	PSP ID	Alphanumeric string	Required	Payment Service Provider identifier.
CESOP	PSP ID Country	Enums	Required	EU country that issued the Payment Service Provider identifier.
CESOP	PSP ID Description	Alphanumeric string	Required	Description of the Payment Service Provider identifier.