filing.submitted

Typed resource ID. Prefix encodes the resource type (e.g. ent_ Entity, flg_ Filing, doc_ Document). Stable across API versions.

Discriminator string equal to the resource type name in snake_case (e.g. entity, filing). Useful when you receive a polymorphic event payload and need to dispatch on type.

ISO 3166-2 subdivision code. For US entities, this is the formation state (US-DE, US-CA). For entities in other countries, top-level jurisdiction code.

Type-specific structured payload. The shape is keyed off type — see FilingPayloadCertificateOfAmendment, FilingPayloadAnnualReport, FilingPayloadFranchiseTax, FilingPayloadBoiInitial, FilingPayloadBoiUpdate, FilingPayloadForm966, FilingPayloadFormD. Filings of type=custom accept a free-form FilingPayloadCustom. New typed payloads are added in backward-compatible releases.

Back-reference to the Resolution that authorised this filing. Required for filings with discretionary authorisation (Form 966, certificate of amendment, certificate of dissolution, M&A filings); null for ministerial filings (annual report, franchise tax). Populated automatically when the filing is emitted as a side effect of a resolution-bearing action.

Back-reference to the CorporateTransaction that triggered this filing, when applicable (certificate of merger, articles of merger, plan of merger, bill of sale, assignment-and-assumption, stock-purchase-agreement, Form 8-K). Null for non-M&A filings.

Filings whose accepted status is required before this filing can be submitted. The dissolution cascade is the canonical case: final_franchise_tax lists form_966 here, and certificate_of_dissolution lists both. The platform blocks submission with 409 prerequisite_filing_not_accepted until each prerequisite reaches accepted status.

Per-state ordering primitive used by withdrawal cascades. This filing cannot be submitted until every depends_on filing is in accepted status. The system enforces ordering on submission; submit attempts that violate the dependency 409 with dependency_not_satisfied.

CA Form SURC, for example, lists ca_statement_of_information_final, ca_form_100_final, and ca_ftb_tax_clearance_certificate here. NY Certificate of Surrender of Authority lists ny_franchise_tax_final and ny_dot_consent_to_dissolution. Distinct from prerequisite_filings only in semantic emphasis (cross-cascade ordering vs. intra-cascade ordering); the two arrays compose.

Whether this Filing is the entity's final return of its kind. Set on the final pre-dissolution filing of any periodic obligation (final 941, final 940, final state-withholding return, final state- unemployment return, final 1120, final W-2/1095-C). Drives the "final return" checkbox on the rendered or transmitted return, removes the recurring obligation from the Compliance calendar once the Filing reaches accepted, and feeds the dissolve cascade's pre-flight check. The actual return content is filed by the entity's payroll provider / accountant; Matter's role is tracking the obligation cadence and the final-ness flag.

Whether this Filing is permitted on a dissolved entity. True for cascade items with timing: deferred in the dissolve workflow (final 941, final 940, final W-2, final 1099-NEC, final 1095-C, final 5500). The Compliance view continues to surface these with their post-dissolution deadlines until they reach accepted, even though the entity is in terminal state. Required for the §278 3-year tail's permitted-mutations allowlist on the PostDissolutionStatus view.

Matter platform fee + passthrough state fees.

Unix timestamp after which this filing can no longer be cancelled via POST /filings/{id}/cancel. Type-specific: 24h for most, 72h for dissolution.

Caller-owned map<string, string> for arbitrary application context. Up to 50 keys, 40 chars per key, 500 chars per value. The matter_ key prefix is platform-reserved. Never store secrets here. See metadata.

Unix timestamp (seconds since epoch) when this resource was first created. Immutable.

Unix timestamp (seconds since epoch) when this resource was last mutated. Bumps on every state transition. Use as the If-Match ETag input for optimistic concurrency.

true when this resource exists in the live (production) dataset; false for test mode. Determined by the credential that created it; immutable thereafter. See test mode.