# 1099 tax forms for Stripe Express users

Stripe partners with platforms to file 1099 forms that summarize various types of income and sales activity. You need this form to file your taxes.
## What is a 1099-K form?
A [1099-K](https://www.irs.gov/forms-pubs/about-form-1099-k) is an informational tax form generally used to report gross payment transactions from the sales of goods and services. Most 1099-K recipients are businesses that have received payment using a [Third Party Settlement Organization](https://www.irs.gov/pub/irs-utl/irdm_section_6050w_faqs_7_23_11.pdf) (TPSO) or third-party payment network. For example, an [Etsy seller](https://www.etsy.com/help/article/3675) receives a 1099-K from Etsy.
You should receive a 1099-K for the previous calendar year if:
* You’re based in the US or are a US taxpayer
* You had greater than $20,000 USD in total gross volume and greater than 200 transactions
The 1099-K thresholds by calendar year are as follows:
* **2023 and earlier:** Greater than $20,000 USD in total gross volume and greater than 200 transactions
* **2024:** Greater than $5,000 USD in total gross volume, with no transaction minimum
* **2025 and later:** Greater than $20,000 USD in total gross volume and greater than 200 transactions
## What is a 1099-MISC form?
A [1099-MISC](https://www.irs.gov/forms-pubs/about-form-1099-misc) is a tax information form generally used to report miscellaneous income such as royalties, awards, and other payments that may be made to a service provider or contractor.
You should receive a 1099-MISC if:
* You’re based in the US or are a US taxpayer
* You've been paid $10 or more for royalties or $600 or more for [other income](https://www.irs.gov/forms-pubs/about-form-1099-misc), such as rent or prizes, by a platform in a calendar year
## What is a 1099-NEC form?
A [1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec) is a tax information form generally used to report non-employee compensation.
You should receive a 1099-NEC if:
* You’re a service provider or contractor based in the US or are a US taxpayer
* A platform paid you $600 or more in a calendar year
## What tax details will be used on my 1099 tax form?
For Individuals and US companies set up as Single Member LLCs or Sole Proprietorships, Stripe uses the personal tax details from the account for your 1099 form. This aligns with IRS expectations to see personal tax details on 1099s for these types of business structures. For additional information, see the [IRS website](https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies).
For all other US companies and structures, Stripe uses the business tax details on the account.
Contact your platform to file income tax returns using the name and EIN of your business.
- **Connected Account structure**
- **Details needed for 1099 tax forms**
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- US Individual
- **Personal tax details:** Name, home address, and SSN 
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- US Company with Single Member LLC/Sole Proprietorship
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- Non-US Single Member LLC/Sole Proprietorship with US person representative
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- US Company with structures other than Single Member LLC / Sole Proprietorship
- **Business tax details:** business name, address, and TIN 
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- All other structures (such as non profit or government entity)
## How do I make changes to my 1099?
See Correct or update your 1099 tax form for more information.
_This article is neither legal advice nor tax advice. We recommend that you speak to your tax advisor with any questions or concerns around tax reporting._