# Compliance \[Collect tax forms from the people a team pays]

Compliance collects tax documentation from **payees** (the contractors and vendors a team pays) so those payments are documented for year-end filing.

:::note
This feature is in beta. Email support to enable it for your team.
:::

## How it works

1. An [Owner](/teams/roles) invites a payee by email.
2. The payee completes an identity verification flow powered by [Persona](https://withpersona.com/); their tax details are held by the verification provider, not Splits.
3. Splits generates the correct form from the verified details: **W-9** for US persons, **W-8BEN** for foreign individuals, **W-8BEN-E** for foreign entities.

Once a payee is verified, payments to them are tracked as compliant payments, and the payee appears as a recipient in the [send](/transactions/sends) flow.

## Year-end filings

Splits can produce a 1099 CSV for a filing year, covering the team's compliant payments: each payee's verified details plus the total USD paid. Email support to request the export.