# Split tax forms

Split your tax forms for your connected accounts after a change of ownership occurs during the tax year.

Splitting a 1099 tax form means that you distribute the amount initially reported on a single 1099 form across two 1099 forms. You can split a 1099 form after a change of ownership occurs during the tax year for the legal entity receiving the form. Splitting a 1099 form assigns a portion of the reported amount to the legal entity before the change and assigns the remaining amount to the legal entity after the change.

Changes to the legal entity of your connected accounts might include these examples:

- Change of ownership—The owner of the connected account sells the business to a new entity.
- Change of legal entity type—The owner of the connected account changes the business type from individual to company, and wants to file for both entities.
- Change of Tax Identification Number (TIN)—A sole proprietorship that uses the individual’s social security number (SSN) as the business TIN changes it to an employer identification number (EIN), and wants to file for both entities.

> Changing the TIN doesn’t necessarily require a split (for example, if the change was due to an oversight). You’ll need to determine whether changing the TIN requires a split, an [update](https://docs.stripe.com/connect/modify-tax-forms.md), or a [correction](https://docs.stripe.com/connect/correct-tax-forms.md). Work with your tax advisor to ensure you understand the split requirements specific to your business.

## Create a split

You can split a tax form beginning January 4th of the year following that form’s tax year. For example, you can split a 2026 tax form starting January 4th, 2027. To create a split, select the form in the [Dashboard](https://dashboard.stripe.com/connect/taxes/forms) and then click **Split** from the menu on the detail pane. You can filter by the account ID to identify the form of the connected account you want to create a split for.

> You can’t split a form after you manually edit the numerical data. To split one of these forms, you must revert the numerical data on the form to the Stripe-supplied values by clicking **Undo edits** on the **Totals** section. If the split forms are drafts, you can then [update](https://docs.stripe.com/connect/modify-tax-forms.md) the draft form prior to filing. If you’ve already filed the original form, you can then update form totals on the split forms with a [correction](https://docs.stripe.com/connect/correct-tax-forms.md).
![Click Split from the menu on the detail pane](https://b.stripecdn.com/docs-statics-srv/assets/split-menu.8cd4a2d5b6f4ca57d77c36b0f1617bdb.png)

In the **Split 1099 tax form**, provide the date of the legal entity change and then click **Split**.
![Provide date of legal entity change on Split 1099 tax form](https://b.stripecdn.com/docs-statics-srv/assets/split-tax-form.46d061fd477e72d8b0dc0c672d2f624e.png)

You’ll see two forms for the connected account:

- Form one includes the amounts from January 1 to the day before the specified split date.
- Form two includes the amounts from the specified split date to December 31.

If the legal entity is the same on both forms, they’re marked `Needs Attention`. To correct this, you can [update the form](https://docs.stripe.com/connect/modify-tax-forms.md) to replace the values for relevant payees.

> You have to update the identity information on the forms (name, address, TIN) correctly, so that it isn’t the same as what it was before the split. You’re responsible for marking the right identity information on each of the split forms.

After you update the form so that the payee information is different for each form, the form status changes to `Ready`. Click **File** to send both forms to the IRS.

> Split forms can only be delivered using postal mail. Paperless deliveries using the Express Dashboard or Connect embedded components aren’t currently supported.

## Platform legal entity changes 

Changes to a platform’s legal entity affect the *payer* (the business issuing the form). The split feature doesn’t automatically divide reporting between payer entities. If your platform is acquired or changes its legal entity during the tax year, work with your tax advisor to determine which payments to report under each payer.

Changes to a connected account’s legal entity affect the *payee* (the recipient of the form). [Create a split](https://docs.stripe.com/connect/split-tax-forms.md#create-a-split) to divide that account’s totals between its old and new payee details. For a platform legal entity change involving connected accounts without full access to the Dashboard, you can prepare separate forms for the periods before and after the change.

Start with unfiled forms for the first period:

1. [Export the affected forms](https://docs.stripe.com/connect/modify-tax-forms.md?method=csv) and save their original totals.
2. Calculate the amounts and, for 1099-K forms, transaction counts attributable to each payer period using your transaction records. Apply your platform’s [calculation method](https://docs.stripe.com/connect/calculation-methods.md) consistently.
3. If a form has existing Delta adjustments, clear them with a [CSV Delta import](https://docs.stripe.com/connect/modify-tax-forms.md?method=csv#adding-to-existing-values-with-delta) containing zero for each adjusted field.
4. Perform a [CSV update import](https://docs.stripe.com/connect/modify-tax-forms.md?method=csv#overwriting-existing-values-with-update) to restore the first-period totals. Omit all `*_delta` columns from the update file so it doesn’t contain stale exported adjustments. An update changes the base totals but doesn’t remove Delta adjustments. Verify the resulting form totals before filing.
5. [File the first-period forms](https://docs.stripe.com/connect/file-tax-forms.md) under the original payer details. Wait for filing to complete before changing those details.
6. Update the payer details in [Tax reporting settings](https://dashboard.stripe.com/settings/connect/tax-reporting/1099-forms) to the new legal entity.
7. [Create standalone forms](https://docs.stripe.com/connect/modify-tax-forms.md?method=csv#create-new-tax-forms) for the second period, using the new payer and only that period’s totals.
8. Verify both sets of forms and file the second-period forms under the new payer details.

The filed first-period forms retain the original payer details. Standalone forms require the recipient’s full name, address, and TIN, and aren’t associated with a connected account. Don’t include a form ID or connected account ID when creating them. Standalone forms support postal delivery only.

If you don’t already have full TINs, [contact support](https://support.stripe.com/contact) about access before preparing standalone forms. Standard exports mask TINs. Contact support early if you have many accounts to process or need help meeting a filing deadline.