# Stripe issued 1099-NEC forms for revenue sharing accounts

This article is for Stripe Direct or Standard Connect users.
If you're a platform working on 1099 tax forms for your connected accounts, visit [Stripe Docs](https://stripe.com/docs/connect/tax-reporting).
If you are an Express or Custom connected account, visit the Express Support site.
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Stripe issues 1099-NEC tax forms to eligible accounts that have a revenue sharing agreement with Stripe, as required by IRS regulations.
[Form 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 have an account and a revenue sharing agreement with Stripe
* And you’re based in the US or are a US taxpayer
* And Stripe paid you USD 600 or more for revenue sharing in a calendar year
1099-NEC eligibility is calculated cumulatively across all accounts that share the same Taxpayer Identification Number (TIN). If you have several accounts that are individually below the USD 600 threshold, but are cumulatively above the threshold, they each receive 1099-NEC tax forms.
Stripe sends 1099-NEC forms by postal mail only—these forms aren’t available in the Dashboard. Contact [Support](https://support.stripe/com/?contact=true) if you need an additional copy or to make a correction.
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_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._