diff --git a/APP/src/app/core/models/permission.model.ts b/APP/src/app/core/models/permission.model.ts
index 2f9ac40..d8e22d5 100644
--- a/APP/src/app/core/models/permission.model.ts
+++ b/APP/src/app/core/models/permission.model.ts
@@ -33,6 +33,7 @@ export const PermissionModules = {
     SystemLogs:        'SystemLogs',
     AuditLogs:         'AuditLogs',
     Settings:          'Settings',
+    Form1099:          'Form1099',
 } as const;
 
 /** A required permission, used in route data and the *appHasPermission directive. */
diff --git a/APP/src/app/features/payee1099/models/payee1099.model.ts b/APP/src/app/features/payee1099/models/payee1099.model.ts
new file mode 100644
index 0000000..0a61ca2
--- /dev/null
+++ b/APP/src/app/features/payee1099/models/payee1099.model.ts
@@ -0,0 +1,43 @@
+export interface Payee1099ListItem {
+  id: number; legalName: string; displayName?: string;
+  memberId?: number; memberName?: string; taxClassification: string;
+  is1099Tracked: boolean; tinType?: string; tinLast4?: string;
+  w9Status: string; isActive: boolean;
+}
+
+export interface Payee1099 extends Payee1099ListItem {
+  addressLine1?: string; addressLine2?: string; city?: string; state?: string; zip?: string;
+  email?: string; phone?: string; w9ReceivedDate?: string; hasW9Document: boolean; notes?: string;
+}
+
+export interface SavePayee1099Request {
+  legalName: string; displayName?: string; memberId?: number | null;
+  taxClassification: string; is1099Tracked: boolean;
+  tinType?: string; tin?: string | null;
+  addressLine1?: string; addressLine2?: string; city?: string; state?: string; zip?: string;
+  email?: string; phone?: string; w9Status: string; w9ReceivedDate?: string | null;
+  isActive: boolean; notes?: string;
+}
+
+export interface Form1099Box {
+  id: number; boxCode: string; name_en: string; name_zh?: string; formType: string; sortOrder: number;
+}
+
+export interface Form1099RecipientRow {
+  payeeId: number; legalName: string; tinLast4?: string; w9Status: string;
+  necTotal: number; rentsTotal: number; grandTotal: number; meetsThreshold: boolean; w9Missing: boolean;
+}
+
+export interface Form1099Summary {
+  taxYear: number; rows: Form1099RecipientRow[];
+  totalReportable: number; recipientsAtThreshold: number; recipientsMissingW9: number;
+}
+
+export interface Form1099Payment {
+  paidDate: string; description: string; categoryName: string; boxCode: string; amount: number;
+}
+
+export interface Form1099RecipientDetail {
+  payeeId: number; legalName: string; tinLast4?: string; w9Status: string;
+  taxYear: number; payments: Form1099Payment[];
+}
diff --git a/APP/src/app/features/payee1099/services/form1099-report-api.service.ts b/APP/src/app/features/payee1099/services/form1099-report-api.service.ts
new file mode 100644
index 0000000..d7e692c
--- /dev/null
+++ b/APP/src/app/features/payee1099/services/form1099-report-api.service.ts
@@ -0,0 +1,40 @@
+import { Injectable } from '@angular/core';
+import { HttpClient } from '@angular/common/http';
+import { Observable } from 'rxjs';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import {
+  Form1099Box, Form1099Summary, Form1099RecipientDetail,
+} from '../models/payee1099.model';
+
+@Injectable({ providedIn: 'root' })
+export class Form1099ReportApiService {
+  private readonly endpoint: string;
+
+  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+    this.endpoint = apiConfig.getApiUrl('form1099-report');
+  }
+
+  getBoxes(): Observable<Form1099Box[]> {
+    return this.http.get<Form1099Box[]>(`${this.endpoint}/boxes`);
+  }
+
+  getSummary(taxYear: number): Observable<Form1099Summary> {
+    return this.http.get<Form1099Summary>(`${this.endpoint}/summary`, {
+      params: { taxYear: String(taxYear) },
+    });
+  }
+
+  getRecipient(payeeId: number, taxYear: number): Observable<Form1099RecipientDetail> {
+    return this.http.get<Form1099RecipientDetail>(`${this.endpoint}/recipient/${payeeId}`, {
+      params: { taxYear: String(taxYear) },
+    });
+  }
+
+  copyBUrl(payeeId: number, taxYear: number): string {
+    return `${this.endpoint}/recipient/${payeeId}/copy-b?taxYear=${taxYear}`;
+  }
+
+  exportCsvUrl(taxYear: number): string {
+    return `${this.endpoint}/export-csv?taxYear=${taxYear}`;
+  }
+}
diff --git a/APP/src/app/features/payee1099/services/payee1099-api.service.ts b/APP/src/app/features/payee1099/services/payee1099-api.service.ts
new file mode 100644
index 0000000..6b0468e
--- /dev/null
+++ b/APP/src/app/features/payee1099/services/payee1099-api.service.ts
@@ -0,0 +1,42 @@
+import { Injectable } from '@angular/core';
+import { HttpClient } from '@angular/common/http';
+import { Observable } from 'rxjs';
+import { ApiConfigService } from '../../../core/services/api-config.service';
+import {
+  Payee1099ListItem, Payee1099, SavePayee1099Request,
+} from '../models/payee1099.model';
+
+@Injectable({ providedIn: 'root' })
+export class Payee1099ApiService {
+  private readonly endpoint: string;
+
+  constructor(private http: HttpClient, apiConfig: ApiConfigService) {
+    this.endpoint = apiConfig.getApiUrl('payee-1099');
+  }
+
+  getAll(includeInactive = false): Observable<Payee1099ListItem[]> {
+    return this.http.get<Payee1099ListItem[]>(this.endpoint, {
+      params: { includeInactive: String(includeInactive) },
+    });
+  }
+
+  getById(id: number): Observable<Payee1099> {
+    return this.http.get<Payee1099>(`${this.endpoint}/${id}`);
+  }
+
+  create(req: SavePayee1099Request): Observable<{ id: number }> {
+    return this.http.post<{ id: number }>(this.endpoint, req);
+  }
+
+  update(id: number, req: SavePayee1099Request): Observable<void> {
+    return this.http.put<void>(`${this.endpoint}/${id}`, req);
+  }
+
+  delete(id: number): Observable<void> {
+    return this.http.delete<void>(`${this.endpoint}/${id}`);
+  }
+
+  revealTin(id: number): Observable<{ tin: string | null }> {
+    return this.http.get<{ tin: string | null }>(`${this.endpoint}/${id}/tin`);
+  }
+}