# Stripe issued 1099-NEC forms for revenue sharing accounts

This article pertains to **Stripe Direct** or **Standard Connect** users.
If you are a **platform** working on 1099 tax forms for your connected accounts, please visit [Stripe Docs](https://stripe.com/docs/connect/tax-reporting).
If you are an **Express/Custom** connected account, please visit the Express Support site.
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In compliance with IRS regulations, Stripe issues 1099-NEC tax forms to accounts with which it has revenue sharing agreements.
The [1099-NEC](https://www.irs.gov/forms-pubs/about-form-1099-nec) is a tax information form generally used to report non-employee compensation.
If you have an account and revenue sharing agreement with Stripe you should expect to receive a 1099-NEC if:
* You’re based in the US or are a US taxpayer
* And you’ve been paid $600 or more in a calendar year by Stripe for revenue sharing
1099-NEC forms are aggregated by Taxpayer Identification Number (TIN). If you have multiple accounts which share the same TIN, 1099-NEC eligibility is calculated cumulatively across all accounts. This means you could have several accounts receive 1099-NEC tax forms which are individually below the $600 threshold, but are cumulatively above the threshold.
We currently only send 1099-NEC forms via postal mail, so you won't be able to access it in your Stripe Dashboard. If you need an additional copy, please [let us know](/contact/email).
_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._