# Understanding a connected acount's tax form status

This article is for platforms or marketplaces using Connect to file and deliver 1099 tax forms for their connected accounts.
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A form below the federal filing threshold can show as **Ready** or **Needs attention** if it shares a taxpayer identification number (TIN) with other forms or exceeds a state filing threshold.
## Grouped TINs
When multiple forms share the same TIN, Stripe aggregates the total of all those forms and uses the aggregate to calculate eligibility, following IRS guidance.
As a result, a form that appears to be below the IRS threshold must be filed with the IRS if the aggregate amount of all forms using that grouped TIN exceeds the filing threshold. Stripe files each form separately, regardless of whether it shares a TIN with other forms.
All forms that share a TIN show as **Grouped** on their [**Tax forms** page](https://dashboard.stripe.com/connect/taxes/forms/1099k). You can find all forms that share a specific TIN by filtering by **Forms grouped with**. You can find all grouped forms by filtering by **Grouped TIN**.
When Stripe calculates the aggregate total of forms that share the same TIN, it includes a maximum of 100 forms. If more than 100 forms share the same TIN, manually verify their filing eligibility.
## State thresholds
If a form is below the federal filing threshold but exceeds its state threshold it shows as **Ready** or **Needs attention**.
If that state is a member of the Combined Federal and State Filing (CFSF) program, Stripe automatically files it with the IRS and forwards it to the appropriate state, so you don't need to file separately with the state
Review the [1099 form requirements by state](https://docs.stripe.com/connect/tax-forms-state-requirements#check-1099-form-requirements-by-state) page to determine individual state thresholds and which states are members of the CFSF.
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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._