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Tax forms for your Connect platform
    Overview
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    1099 Tax Support and Communication Guide
    Tax form settings
    Calculation methods
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    File tax forms with states
      1099-K
      1099-NEC
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HomePlatforms and marketplacesTax forms for your Connect platformFile tax forms with states

1099-K form state requirements

View the state requirements for 1099-K forms.

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Warning

Some participating State regulatory agencies haven’t fully finalized filing requirements and requirements remain subject to change for the 2024 tax season. Updates that occur to this page are automatically reflected in the form status badges and counts in the tax reporting Dashboard.

For 1099-K forms, the IRS requires filing if, in a calendar year, the gross amount of total reportable payments exceeds $5,000 and there are more than 0 transactions. Filing requirements for some states might differ from federal requirements.

We outline state filing requirements for 1099-K forms to help you identify which states you can file directly in your Dashboard, which states require a state tax registration or withholding ID when filing, and which states you’re responsible for filing directly with.

Warning

If you have done backup withholding or state withholding, you might have additional reporting requirements with states. We recommend that you consult a tax advisor.

STATE 1099-K FILING REQUIRED DOES STRIPE FILE FILING DUE DATE* FILING THRESHOLD IF ISSUED, PROVIDE STATE NUMBER
AlabamaState PortalApril 30Same as IRS–
AlaskaNo

–

–-–
ArizonaIf State WitholdingSame as IRS$0–
ArkansasCFSFSame as IRS$2,500–
CaliforniaCFSFSame as IRSSame as IRS–
ColoradoIf State WitholdingSame as IRS$0–
ConnecticutState PortalApril 30Same as IRSConnecticut Tax Registration Number
DelawareNo

–

–-–
District of ColumbiaState PortalSame as IRS$600–
FloridaState PortalApril 30Same as IRS–
GeorgiaState PortalSame as IRSSame as IRS–
HawaiiCFSFSame as IRSSame as IRS–
IdahoNo

–

–-–
IllinoisState PortalSame as IRS$1,000 and 4 transactions–
IndianaIf State WitholdingSame as IRS$0–
IowaIf State WitholdingFebruary 15$0–
KansasCFSFSame as IRSSame as IRSKansas Withholding Tax Account Number
KentuckyIf State WitholdingSame as IRS$0–
LouisianaIf State WitholdingSame as IRS$0–
MaineState Portal–Same as IRS–
MarylandState PortalSame as IRS$600Maryland Central Registration Number
MassachusettsState PortalSame as IRS$600–
MichiganNo

–

–-–
MinnesotaIf State WitholdingSame as IRS$0–
MississippiCFSF–Same as IRS–
MissouriNo

–

–-–
MontanaState PortalApril 1$600–
NebraskaNo

–

–-–
NevadaNo

–

–-–
New HampshireNo

–

–-–
New JerseyCFSFSame as IRS$1,000–
New MexicoNo

–

–-–
New YorkState PortalApril 30Same as IRS–
North CarolinaState PortalSame as IRS$600NC Withholding ID Number or EIN
North DakotaIf State WitholdingSame as IRS$0–
OhioNo

–

–-–
OklahomaNo

–

–-–
OregonState PortalSame as IRSSame as IRS–
PennsylvaniaNo

–

–-–
Rhode IslandIf State WitholdingSame as IRS$100–
South CarolinaIf State WitholdingSame as IRS$0SC Withholding File Number or EIN
South DakotaNo

–

–-–
TennesseeState PortalApril 30Same as IRS–
TexasNo

–

–-–
UtahIf State WitholdingSame as IRS$0–
VermontState PortalApril 30$600Vermont Withholding Account Number
VirginiaState PortalApril 30$600–
WashingtonNo

–

–-–
West VirginiaIf State WitholdingSame as IRS$0–
WisconsinIf State WitholdingSame as IRS$0Wisconsin Withholding Tax Number**
WyomingNo

–

–-–

*January 22, 2025 is the latest recommended date to file forms with the IRS and states in your Stripe Dashboard

**If a Wisconsin withholding tax number isn’t provided, Stripe uses the default value of 036888888888801 instead.

How to interpret form state requirements

Stripe supports filing in all states that require 1099-K filing and don’t have withholding-based filing requirements. When you file your 1099-K forms from the Tax forms view in the Dashboard, Stripe submits your forms to the IRS and all qualifying states.

1099-K FILING REQUIRED

State PortalStripe submits the forms directly to these states. An additional state filing fee of 1.49 USD applies per 1099-K form filed directly with state revenue authorities.

CFSF

States listed as CFSF are part of the Combined Federal / State Filing (CFSF) program. Forms filed to the IRS are automatically forwarded to the state, eliminating separate reporting to the participating states. If forms have already been filed with the IRS, you won’t be charged an additional state filing fee for filing in these states.

Some states still require direct filing with the state, even though they participate in the CFSF program. Stripe submits the forms directly to these states.

If State WithholdingYou’re required to file a 1099-K form with that state only if you withheld state taxes. In your Dashboard, you can specify the amount withheld by updating the form and updating the state_tax_withheld column. When you file your 1099-K forms in the Dashboard, we automatically export forms eligible for state filing and with state_tax_withheld so you can file directly with applicable states.

Note

Some forms that appear to be below the federal filing threshold can also appear as Ready or Needs attention due to Grouped TINs or state filing thresholds. Learn more

FILING DUE DATE

While the IRS filing deadline for 1099-K forms is March 31 and the IRS deadline to deliver 1099 forms to your payees is January 31, we coupled filing and delivery together to streamline the tax reporting process. January 22, 2025 is the latest recommended date to file forms with the IRS and states in your Stripe Dashboard. This guarantees forms are filed with the IRS and a copy is sent to the recipients before the IRS delivery deadline of January 31.

STATE NUMBERS

State Tax Registration or Withholding IDs are only required for some states. After you obtain the registration or withholding ID, add the states in which you’ll file and the corresponding IDs on the Tax forms settings page. In the Dashboard, click Settings. On Product settings, under Connect, click Tax form settings. When filing forms in your Dashboard, you must provide an appropriate ID in states that require one.

See also

  • File form with states
  • Add the state tax Registration or withholding ID
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