Employee Tax Statement API: Publication + Delivery Fields (and filed_at Deprecation)

We’re updating the Employee Tax Statement API to give partners clearer visibility into statement publication status and physical delivery method.

New fields

• published_at (nullable timestamp) — When the statement was published to the employee.
• publication_status (string) — Current statement state: draft (not yet published), pending_correction (publication held while corrections are pending), or published (available to the employee).
• delivery_method (nullable string) — How a physical copy will be delivered: manual (employer distributes) or mail (mailed by Check).
• mail_recipient (nullable string) — When delivery_method is mail, indicates who receives the mailed copy: employee or company.

Deprecated fields

• filed_at is deprecated. Partners should migrate to published_at for statement lifecycle timing going forward.