{
  "tax_year": 2026,
  "jurisdiction": "US-federal",
  "filing_year": 2027,
  "artifact_kind": "instructions",
  "identifiers": [
    {
      "identifier": "1099-NEC",
      "caller_revision": "12/2026"
    },
    {
      "identifier": "W-2"
    }
  ]
}