# Combined state and federal 1099 tax form filing

This article is for platforms or marketplaces filing and delivering 1099 tax forms for their connected accounts.
A select number of states allow the IRS to [automatically report 1099 information](https://www.irs.gov/pub/irs-pdf/p1220.pdf) to them once it has been e-filed.
Stripe takes care of e-filing 1099-NEC, 1099-K, 1099-MISC tax forms for states that participate in combined federal and state filing, but some states still require direct filing.
Learn more about the [states that participate in the Combined Federal/State Filing Program](https://stripe.com/docs/connect/tax-forms-state-requirements).
### How do I file 1099 forms with states that don’t participate in the Combined Federal/State Filing Program?
Learn more about [filing with individual states](https://stripe.com/docs/connect/tax-forms-state-requirements).
_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._