{
  "schemaVersion": 1,
  "taxYear": "2026",
  "payerEin": "00-0000001",
  "currency": "USD",
  "controlTotalBox1": "2880.00",
  "recipients": [
    {
      "slip_reference": "1099NEC-2026-WRK-01",
      "tax_year": "2026",
      "payer_ein": "00-0000001",
      "worker_id": "WRK-01",
      "recipient": "Sample specialist 1",
      "recipient_tin": "00-0000002",
      "box_1_nonemployee_compensation": "960.00",
      "box_4_federal_withheld": "0.00",
      "box_5_state_withheld": "0.00",
      "box_6_state_id_number": "",
      "box_7_state_income": "960.00",
      "control_total_box_1": "2880.00"
    },
    {
      "slip_reference": "1099NEC-2026-WRK-03",
      "tax_year": "2026",
      "payer_ein": "00-0000001",
      "worker_id": "WRK-03",
      "recipient": "Sample specialist 3",
      "recipient_tin": "00-0000003",
      "box_1_nonemployee_compensation": "1920.00",
      "box_4_federal_withheld": "0.00",
      "box_5_state_withheld": "0.00",
      "box_6_state_id_number": "",
      "box_7_state_income": "1920.00",
      "control_total_box_1": "2880.00"
    }
  ]
}