Revenue authorities (such as the IRS) typically require that you deliver a copy of the tax form to the payee, in addition to filing the tax form. Per IRS recommendations, the tax form you deliver is a “Copy B” with the payee taxpayer identification number (TIN) redacted to the last four digits.
The IRS requires you to provide tax forms to payees using postal mail unless you’ve obtained consent from the payee to only deliver the forms electronically. If you don’t obtain consent for e-delivery, you can still e-deliver as long as you also mail the copy of the tax form to the payee. For more information, see the IRS Requirements for Furnishing Information Returns Electronically.
Forms must be delivered by the first business day on or after January 31. For postal delivery, tax forms must be postmarked by this date.
Tax forms are always delivered to payees the first time they’re filed with a revenue authority. This includes e-filing with the IRS as well as exporting state files. If a tax form is both e-filed with the IRS and exported to a state file, it’s only delivered on the first of these events.
Set and override the delivery method
Your tax form settings include a default delivery method (postal delivery) located at the end of the shared settings.
If you want to deliver using postal mail, you must provide a valid U.S. return address.
To override the default delivery method, use CSV import and set postal_delivery to
false. This allows you to specify whether or not to use postal delivery for each individual tax form.
If you want to mail your tax forms, you must file by January 25 to guarantee the tax forms are postmarked by January 31. You must also provide a valid U.S. return address to comply with USPS guidelines.
You can use postal delivery for any deliverable address, including P.O. boxes. For compliance reasons, Stripe doesn’t allow you to set a P.O. box as the address for a connected account; however, you can use CSV import to modify the address on the tax form.
You may have connected accounts that are only eligible for state filing and not with the IRS. When you use Stripe to file your forms with the IRS, 1099 forms for the state are mailed to these connected accounts after you finish generating state reports.
If you use CSV import to override the default delivery method, this also affects the state mailing. For example, if you set postal_delivery to
false, Stripe won’t mail the 1099 form to the connected account for state reporting.
If you want to e-deliver your tax forms, you must export the tax forms to PDF and deliver through your app or in an email. When you export tax forms to PDF, the file name of each PDF includes the Stripe account ID, which enables a script or program to deliver these forms as appropriate.
If you want to e-deliver only, uncheck the Delivery method in the tax form settings or override the delivery method using CSV import.
A manual delivery method means that you’ve chosen not to use postal delivery and that you, as the filer, assume the responsibility of delivering the tax forms electronically or otherwise.