1099-NEC forms (formally 1099-MISC) will be emailed out to US-based publishers before the end of January each year:
Forms will be emailed from track1099.com.
Publishers in Europe may be asking about a VAT ID. Since Ezoic is a US-based company we do not have a VAT ID. If needed, publishers can contact their Ezoic representative to find out how much money was paid out by Ezoic in a tax year.