# Information included on a 1099-K form

Your 1099-K form contains information about your Stripe account and the payments you processed during the tax year. Use this reference to understand each field on the form.
[Download a blank example 1099-K form](http://www.irs.gov/pub/irs-pdf/f1099k.pdf) from the IRS and [learn more about your 1099-K](https://www.irs.gov/businesses/understanding-your-form-1099-k).
## Filer and payee information
The first section of your 1099-K identifies the filer (Stripe) and the payee (you).
To update the name, address, or TIN that will appear on your form, go to [**Tax Details** settings](https://dashboard.stripe.com/settings/taxation). If your tax form has already been generated, go to your [**Document** settings](https://dashboard.stripe.com/settings/documents).
- **Label**
- **Description**
---
- Filer’s name, address, and telephone number
- Stripe's contact information
---
- Payee’s name, address, and telephone number
- The name and address on file with Stripe
---
- PSE’S name and telephone number
- Left blank by Stripe
---
- Account number
- Your Stripe account number
---
- Filer’s federal identification number
- Stripe’s federal tax ID
---
- Payee’s taxpayer identification number
- Your EIN, SSN, or ITIN. Stripe may show only the last four digits on the copy you receive. Copies sent to the IRS and state tax boards include your complete identification number.
## Form boxes
The numbered sections of your 1099-K contain other tax reporting information.
The amounts on your 1099-K reflect gross payment volume—the total amount of payments processed, before Stripe fees, refunds, or other deductions. Your taxable income may differ from the Box 1a amount.
- **Label**
- **Box number**
- **Description**
---
- Gross amount of payment card/third party network transactions
- 1a
- Total gross volume processed through Stripe for the calendar year. This includes the full transaction amount before any fees or deductions.
---
- Card Not Present transactions
- 1b
- Total gross volume of charges that were made without the card present at the time of the transaction
---
- Cash tips
- 1c
- Total amount of cash tips that are included in Box 1a's total
---
- Treasury tipped occupation code
- 1d
- A three-digit code assigned by the IRS to identify the specific profession(s) or service(s) in which you earned your tips
---
- Merchant category code
- 2
- The industry code associated with your Stripe account
---
- Number of payment transactions
- 3
- Total number of charges processed during the year
---
- Federal income tax withheld
- 4
- Amount withheld for backup withholding, if applicable. Most accounts show $0 here.
---
- January - December
- 5a-5l
- Gross transaction volume broken down by month (January through December)
---
- State
- 6
- The state where income tax was withheld, if applicable. Box 6 is only populated when either:
  * The account meets the federal filing threshold **and** the state participates in the IRS Combined Federal/State Filing Program.
  * Or the state requires direct filing via their state portal.
---
- State identification number
- 7
- State tax ID used for withholding purposes, if applicable
---
- State income tax withheld
- 8
- Total state and local income tax withheld from the payments, if applicable
### What tax details are used for a 1099 tax form?
For accounts that are set up as US Companies, Stripe will use the business tax details except when the account is set up as a Single Member LLC or Sole Proprietorship, in which case we’ll use the owner’s personal tax details.
This is because these account types are considered disregarded entities by the IRS for income tax purposes. For Individuals, Stripe will use the personal tax details. For additional information, please see the [IRS website](https://www.irs.gov/businesses/small-businesses-self-employed/single-member-limited-liability-companies).
The following table shows which set of tax details Stripe will use for 1099 tax reporting.
- **Connected Account structure**
- **Details needed for 1099 tax forms**
---
- US Individual
- **Personal tax details:** Name, home address, and SSN 
---
- US Company with Single Member LLC/Sole Proprietorship
---
- Non-US Single Member LLC/Sole Proprietorship with US person representative
---
- US Company with structures other than Single Member LLC / Sole Proprietorship
- **Business tax details:** business name, address, and TIN 
---
- All other structures (such as non profit or government entity)
---
_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._