Combined state and federal 1099 tax form filing

This article is for platforms or marketplaces using Connect to file and deliver 1099 tax forms for their Express or Custom accounts.

A select number of states allow the IRS to automatically report 1099 information to them once they’ve been been e-filed. Combined filing saves you and the state tax agency time.

Stripe takes care of e-filing 1099-K and 1099-MISC tax forms for states that participate in combined federal and state filing but some states still require direct filing.

Form 1099-NEC is not included in the IRS 1099 Combined Federal/State Filing Program. This means that the IRS will not forward information returns from the 1099-NEC to participating states, so businesses who file the 1099-NEC may need to directly report this information with states.

Check out our docs page to find information on the states that participate in the Combined Federal/State Filing Program here.

How do I file 1099 forms with states that don’t participate in the Combined Federal/State Filing Program?

If you need to directly file 1099 forms with states that don’t participate in the Combined Federal/State Filing program, you can download a Pub 1220 file from the Stripe Dashboard.

We recommend checking with your state’s tax collection agency or your tax advisor to better understand your information withholding and reporting obligations.