diff --git a/API/ROLAC.API/Entities/Form1099.cs b/API/ROLAC.API/Entities/Form1099.cs
new file mode 100644
index 0000000..dc683a4
--- /dev/null
+++ b/API/ROLAC.API/Entities/Form1099.cs
@@ -0,0 +1,20 @@
+namespace ROLAC.API.Entities;
+
+/// <summary>Shared 1099 constants. Box codes match Form1099Box.BoxCode seed values.</summary>
+public static class Form1099
+{
+    /// <summary>IRS reporting threshold (USD) per box, per recipient, per calendar year.</summary>
+    public const decimal ReportingThreshold = 600m;
+
+    public const string BoxNec1  = "NEC-1";   // Nonemployee compensation
+    public const string BoxMisc1 = "MISC-1";  // Rents
+
+    public static class W9Status
+    {
+        public const string Missing   = "Missing";
+        public const string Requested = "Requested";
+        public const string OnFile    = "OnFile";
+        public const string Expired   = "Expired";
+        public static readonly IReadOnlyList<string> All = [Missing, Requested, OnFile, Expired];
+    }
+}