# Who is responsible for 1099 tax reporting after migrating Standard connected accounts?

Learn who is responsible for 1099 tax reporting after migrating Standard connected accounts to Express or Custom connected accounts.
## 1099 filing for mid-year migrations from Standard to Express or Custom connected accounts
For Connect universal accounts, 1099 filing responsibility depends on who controls pricing and not whether the connected account is Standard, Express, or Custom.
* **Buy-rate:** The platform pays the processing fees and controls pricing. The platform is responsible for issuing the 1099 to its connected accounts.
* **Rev-share:** The connected account pays the processing fees, and Stripe controls pricing. Stripe is responsible for issuing a 1099-K directly to the connected account.
## How filing responsibility is divided
Stripe is responsible for reporting only the eligible transactions that occurred while Stripe controlled pricing (rev-share). The platform is responsible for reporting only the eligible transactions that occurred while the platform controlled pricing (buy-rate). Each party applies the IRS filing thresholds solely to the portion of transactions it is responsible for.
## How thresholds apply to split accounts
A migration from Standard to Express or Custom connected account types creates a new connected account with a new account ID. Transactions for the tax year are therefore recorded separately for the original account and the new account.
Stripe and the platform each determine whether they need to file a 1099 form based only on the transactions they were responsible for during their respective periods. Transactions from before and after the migration aren’t combined when evaluating the applicable IRS filing threshold.
**Depending on the transaction amounts in each period, a connected account may receive:**
* **Two** 1099 forms if both periods independently meet the filing threshold.
* **One** 1099 form if only one period meets the threshold.
* **Zero** 1099 form if neither period independently meets the threshold.
As a result, a connected account’s combined annual earnings may exceed the reporting threshold, while the earnings attributed to each filer remain below the threshold. In that case, the account may receive fewer than two forms, or no form at all.