# US tax reporting for Global Payouts

Report the payouts you send to US recipients with Global Payouts on 1099 forms.

> Tax reporting for Global Payouts is in private preview. To request access, contact your account team or [Stripe Sales](https://stripe.com/contact/sales).

Stripe creates draft 1099 forms from the payouts you send to US recipients with Global Payouts. You review, file, and deliver these forms from the [Tax forms](https://dashboard.stripe.com/connect/taxes/forms) page in the Dashboard, the same way Connect platforms manage their 1099 forms.

This page covers what’s different for Global Payouts. For everything else, see [US tax reporting for Connect platforms](https://docs.stripe.com/connect/tax-reporting.md). Where those guides refer to a connected account, the equivalent for Global Payouts is a recipient.

## Eligibility

Tax reporting for Global Payouts is available in live mode only. Stripe uses the country of the recipient’s address to determine whether the recipient is a US taxpayer. If the recipient doesn’t have an address, Stripe uses the recipient’s country.

## Set up tax reporting for Global Payouts

1. Go to the [Tax forms](https://dashboard.stripe.com/connect/taxes/forms) page. If you also use Connect, select **Global Payouts** in the product selector.

2. Select **1099-NEC** or **1099-MISC**. For 1099-MISC, also select the income type to report. Stripe calculates totals with **Payouts only**, which reports the total amount paid out to each recipient.

3. Confirm the payer details on your forms.

4. Add your state registration or withholding IDs. See [state requirements](https://docs.stripe.com/connect/tax-forms-state-requirements.md).

5. Choose whether or not Stripe mails forms to recipients. See [Deliver tax forms to recipients](https://docs.stripe.com/global-payouts/tax-reporting.md#deliver-tax-forms).

Complete the setup steps for each tax year. See [tax year changeover](https://docs.stripe.com/connect/tax-year-changeover.md). To change your settings later, go to [Tax form settings](https://dashboard.stripe.com/settings/connect/tax_forms).

## Stripe uses the following criteria to calculate form totals:

- Stripe includes payouts to the recipient that posted during the tax year, based on the posted date.
- Totals use the amount the recipient received, converted to USD at the exchange rate on the posted date. The total doesn’t include Stripe fees.
- Stripe updates draft forms daily. Changes can take up to 2 days to appear.
- Totals include payouts you sent before you set up tax reporting for the tax year.

To change a form total or other form details, edit the form in the Dashboard or import a CSV. See [Update and create 1099 tax forms](https://docs.stripe.com/connect/modify-tax-forms.md).

## Add missing recipient information 

Global Payouts doesn’t collect TINs from recipients. Before you file, add the TIN to each form in the form editor or with a CSV import. Stripe doesn’t verify the TINs you add with the IRS. You can verify them directly with the IRS or with a third-party TIN verification tool.

Global Payouts doesn’t require an address for every payout method. For example, US recipients that you pay by local bank transfer might not have an address on file. See [recipient requirements](https://docs.stripe.com/global-payouts/recipient-requirements.md). Add missing addresses to the form before you file.

Forms with missing information have the `Needs attention` status. See [View and filter tax forms](https://docs.stripe.com/connect/get-started-tax-reporting.md#view-and-filter-tax-forms).

## Deliver tax forms to recipients 

Stripe doesn’t deliver forms electronically to Global Payouts recipients. Choose a postal delivery preference in your delivery settings:

| Setting | Behavior |
| --- | --- |
| **Required** | Stripe mails every form after you file it. |
| **Optional** | Stripe mails forms only to recipients who haven’t consented to paperless delivery. |
| **Disabled** | Stripe doesn’t mail forms. You deliver them yourself. |

To deliver forms yourself, download the PDFs from the [Tax forms](https://dashboard.stripe.com/connect/taxes/forms) page.

The IRS requires the recipient’s consent before you deliver a form electronically instead of by mail. Collect consent from your recipients, then record it with the `Paperless delivery consent` field in the form editor or the `paperless_delivery_consent` field in a CSV import. For mailing details, see [Postal delivery](https://docs.stripe.com/connect/deliver-tax-forms.md#postal-delivery).

## Differences from Connect tax reporting

| Feature | Connect | Global Payouts |
| --- | --- | --- |
| Payees | Connected accounts | Recipients |
| Form types | 1099-K, 1099-NEC, 1099-MISC | 1099-NEC, 1099-MISC |
| Calculation methods | [Several methods](https://docs.stripe.com/connect/calculation-methods.md) | Payouts only |
| TIN collection | Collected from connected accounts during onboarding, based on their requirements | Not collected. You add TINs to forms. |
| TIN verification | Stripe verifies names and TINs with the IRS when you request [tax reporting capabilities](https://docs.stripe.com/connect/required-verification-information-taxes.md) or use [Tax ID Additional Verification](https://docs.stripe.com/connect/connect-tax-id-onboarding.md) | Not available |
| Electronic delivery through Stripe | Available | Not available |
| Split forms | Available | Not available |
| Transaction log export | Available | Not available |

## Use tax reporting for Connect and Global Payouts

If you use both Connect and Global Payouts, Stripe creates separate forms for each product, even when the same payee receives funds through both. The Tax forms page shows one product at a time, and actions such as filing and exporting apply only to the forms for the selected product.

Each product has its own form type and calculation settings. Business information, state filing IDs, and delivery preferences are shared.

## Manage tax forms

- [View and filter tax forms](https://docs.stripe.com/connect/get-started-tax-reporting.md#view-and-filter-tax-forms)
- [Update and create 1099 tax forms](https://docs.stripe.com/connect/modify-tax-forms.md)
- [File your 1099 tax forms](https://docs.stripe.com/connect/file-tax-forms.md)
- [Correct tax forms](https://docs.stripe.com/connect/correct-tax-forms.md)