Update and create 1099 tax forms

You can export tax forms to verify data at scale against your internal systems or to prepare for a subsequent import. Whatever your rationale, you can export tax forms by clicking the Export button, then Export CSV. Choose the type of tax form to export, which also defines the CSV file that you download. This choice overrides any tax form type filter, if set. If you have multiple types of 1099 forms (for example, 1099-K for some recipients and 1099-NEC for others), you must export them separately.

You can also choose whether or not to export the tax identification number (TIN). If you don’t include the TIN, the TIN column shows a masked value (for example, *********). If you include the TIN, the value appears masked to the last 4 digits (for example, *****1234).

The export considers any filters that you apply. You can see any applied filters by hovering over the information icon in the lower left corner of the export dialog.

After you initiate an export you can monitor it on the Exports & imports tab. An export expires 7 days after initiation.

Import tax forms

Stripe provides values for payee data and form totals whenever possible. However, you can supply your own totals, for example if you provided reimbursements or otherwise altered the totals. You can also import data to correct a filed tax form.

When it comes to altering form totals specifically, you have 2 options:

• Overwrite the existing values with your own totals (CSV Import -> Update)
• Add to the existing values with your deltas (CSV Import -> Delta).

Overwriting existing values with Update

Importing tax forms allows you to override most of the values supplied on the initial tax form by Stripe. When you import tax forms, Stripe uses the imported values and files the tax forms in accordance with the information you provide. If you make updates in the Dashboard after importing from CSV, the updates aren’t recorded in the filed tax forms. If you need to return to the Stripe-supplied values, contact Stripe support.

To import tax forms:

1. Click Import.
2. Choose the type of tax form to import.
3. Specify whether or not you’ve already filed it.

You’re not required to supply a payee’s TIN on import. If you provide a 9-digit number for the TIN, it overrides the Stripe-supplied value. Stripe ignores any other value and retains the Stripe-supplied value.

After you initiate an import you can monitor it on the Exports & imports tab.

Adding to existing values with Delta

Importing tax forms using Delta allows you to add to (or subtract from) the values on the initial tax form totals by Stripe. This lets platforms report just the totals of transactions that happened outside of Stripe. Without this functionality you would have to download the existing values from Stripe, then sum the values from Stripe with the external values, and then import the final values. Instead, just provide the delta amounts and Stripe does the rest. This is particularly useful if you have multiple payout mechanisms or reimbursements on Stripe connected accounts for activity that happened outside of Stripe.

To import a form using Delta, click Import, then choose the type of tax form to import. Select Delta, and then choose the file that contains the delta totals data.

Frequently asked questions about Deltas

This section provides answer to common questions about using Deltas for 1099 tax forms in Connect.

Can there be negative values as deltas (e.g. reimbursements made which needs to reduce the total on 1099)?

Yes.

If I send multiple delta amounts, do they get overwritten or are they additive?

They get overwritten, so if on stripe_account_id S1 there was a delta added for 10 USD, and then another delta was added for 20 USD, the final delta amount applied is 20 USD and not 30 USD.

If my calculation method changes or the total changes after I have applied a delta, does the delta still persist?

Yes. To learn more about calculation methods, see Choose a calculation method.

Will I be able to filter to just the forms that had deltas applied?

Yes

Can I undo the delta values that I just imported?

Yes, you can use Revert to revert to the Stripe-calculated totals in the form. This restores the value in the form to the value calculated by Stripe after you import CSV files with different values using Update or Delta, or changes you made using the Dashboard.

If I update a value for a stripe_account_id using a Delta, can I also overwrite the amount with a CSV update and/or the tax form editor?

Yes, Deltas are applied on top of the stripe calculated total / platform’s overwritten totals. The changes made on the Stripe dashboard UI (Tax form editor) overwrite any other changes. The examples in the following table demonstrate how Stripe determines the final values for a connected account after Deltas and Updates.

Improvements to CSV imports

CSV imports no longer require supplying all columns when updating values for your 1099 tax forms. Include only the columns in the CSV for the data that you want to change, along with either form_id or stripe_account_id values, which uniquely identify forms in Stripe. When you import a CSV for a correction, you must include a form_id field value. Columns that don’t exist in the CSV import schema default to the values that are on the corresponding tax form. We might perform validation on fields even if you don’t include them in the import. If we find validation errors, the import fails and the changes aren’t applied.

Override the tax form status

Stripe calculates a status for each tax form based on the type of form, year-to-date amount, and information completeness. You can override a tax form’s status by setting a value for the filing_requirement field on import. This field can have one of the following values:

• NOT_REQUIRED – Don’t file the form, even if it meets the threshold and is complete.
• REQUIRED – File the form, even if it doesn’t meet the threshold or is incomplete. Conceptually this is the combination of FILE_EVEN_IF_INCOMPLETE and FILE_EVEN_IF_BELOW_THRESHOLD.
• FILE_EVEN_IF_INCOMPLETE – File the form if it’s above the threshold, even if it isn’t complete.
• FILE_EVEN_IF_BELOW_THRESHOLD – File the form if it’s complete, even if it’s below the threshold.
• DEFAULT – Use federal and state thresholds to decide whether a form should be filed. This is what the initial filing requirement value is for all forms, which can be overridden to one of the other values by platform admins.

Override the delivery method

Stripe uses your platform’s tax settings to determine whether to use postal delivery for your forms by DEFAULT. You can override a tax form’s delivery method for an account by setting a value for the postal_delivery field on import. This field can have one of the following values:

TRUE - Postal deliver the form when filed, even if the platform’s tax settings don’t require it or the account holder provided consent to paperless delivery.

FALSE - Do not postal deliver the form when filed, even if the platform’s tax settings require it or the account holder chose to decline paperless delivery.

DEFAULT - Use the platform’s tax settings to determine whether to postal deliver the form when filed.

Change the type of 1099 form

You can change the type of 1099 form for an account by setting a value for the form_type field on import. This field can have one of the following values:

k - To swap to a 1099-K form

misc - To swap to a 1099-MISC form

nec - To swap to a 1099-NEC form

1099 CSV schema

The schemas for 1099-NEC, 1099-K, and 1099-MISC are similar overall. Most fields in the CSV file map directly to a box on the tax form and are named accordingly. To get the column names for your CSV import, the best approach is to do a CSV export, change the values, delete the columns you aren’t changing, and import that CSV file.

The following table describes the schema when you use Update or Correct to update values in a 1099 form.

The following table describes the schema for CSV export when you update the values in a tax form by adding a Delta to the value calculated by Stripe. Many of the fields are the same as the schema when you use Update or Correct. For fields that are different when using a Delta, the field names includes _delta at the end.