File tax forms with states
When you file your 1099 forms from the Tax forms view in the Dashboard, Stripe submits your forms to the IRS and all states that participate in the Combined Federal / State Filing (CFSF) program. For states that don’t participate in the CFSF program or that have a direct filing requirement with the state, Stripe provides the required reports for you to submit to each state.
The CFSF program supports forms 1099-K, 1099-MISC, and 1099-NEC, so your federal filing handles filing in supported states. Some states still require direct filing with the state, even though they participate in the CFSF program.
State requirements are subject to change, particularly for the 1099-NEC form. Work with your tax advisor to ensure you understand the tax requirements specific to your business.
Prepare to file with the states
Before filing with individual states, do the following:
Choose the tax form type in the Dashboard
Choose the tax form type (or types) you’ll file: 1099-K, 1099-NEC, or 1099-MISC. Each state has different requirements for each form type.
Determine which states to file with
Some state 1099 filings also require a State Tax Registration ID. Refer to the tables in the Check Form 1099 requirements by state section to determine where you may need state online accounts and IDs.
Add the State Tax Registration ID
After you obtain the State Tax Registration ID, add the states in which you’ll file and the corresponding State Tax Registration ID on the Tax forms settings page. In the Dashboard, click Settings. On Product settings, under Connect, click Tax form settings.
Refer to the tables in the Check Form 1099 requirements by state section to determine where you may need state online accounts and IDs. Failure to provide State Tax IDs in states that require a state tax ID for successful filing results in forms NOT getting filed. If you were prompted that some state tax IDs were missing during filing, you need to go to the Connect Tax forms settings page, add the missing State Tax IDs, and then go through the filing flow again.
Check Form 1099 requirements by state
Choose the form type to view state filing requirements:
Generate and access state reports
Stripe generates the 1099 reports (in a format called Pub 1220) for each state using the following criteria:
- The address of the recipient determines the applicable state.
- The state files include any recipient who meets the state reporting criteria or for whom you withheld state taxes.
- The state files include your state ID, if provided.
Stripe doesn’t generate state-specific CSV files automatically. If any states require a CSV file upload, you must prepare those files using the information from the available export files, which you can filter by state.
In the Dashboard, on Tax forms, click the File button, choose Export state files, and then confirm your payer details.
Next, verify the filing details, including the list of states that require a State Registration ID. You can provide state registration IDs at any time to generate missing reports.
You can access the reports for each state on the Exports & imports tab.
The naming pattern is as follows:
- Zip file - pub1220_{your_platform_account_id}_{date}.zip
- Report file - pub1220_{your_platform_account_id}{state}{date}.zip
You shouldn’t manipulate the exported file because it can cause a state to reject the file. For example, opening and saving the file may change the line endings. If you need to open the exported file, we suggest downloading a new copy before submitting to state portals.
If a state has a lower threshold than the IRS threshold (for example, 1,000 USD for state and 20,000 USD volume plus 200 transactions for IRS), you may have connected accounts that are only eligible for state filing and not with the IRS. This means that when you use Stripe to file your forms with the IRS, 1099 forms for the state aren’t mailed to these connected accounts until 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.
Considerations for exporting state files
Consider the following when you Export state files.
When you click Export state files, Stripe exports the selected forms in the pub1220 format. If a form wasn’t already sent to the payee, Stripe also delivers a copy of the form to the payee using default delivery settings. This means that the payee is sent a copy in postal mail (regular charges apply) unless they have access to, and gave consent for, receiving tax forms electronically. This is true for both original forms and corrections.
A link to download Pub 1220 expires within 7 days. To generate a link to download the same file, click Exports & imports, select the export file to generate the link for, and then click Restore.
When you click Export state files, Stripe exports only forms that are filed with the IRS but not previously exported. The same form isn’t exported more than once. For example, if you have 10 forms that you have filed with the IRS and then click Export state files, Stripe exports all 10 forms. If you file a corrected form, and then click Export state files, Stripe exports only the one corrected form. If there are no new forms to export, the following message displays:
If you filed a form with a state as part of the Combined Federal State Filing (CFSF) program, it isn’t exported when you click State filing export. This is because there is no obligation on the platform to do a direct filing with the state.
File 1099 reports with the states
When you’re ready to file the forms with the states, access the state portals with the account you created and submit the reports you downloaded from the Exports & imports tab. Stripe can’t help with any issues related to the state filing process, but you can contact Stripe support with issues related to the format of the reports.
Some states require you to file 1099 forms through postal mail, or to mail the Pub 1220 state file on a CD or other electronic media. Refer to the tables above to determine each state’s filing requirements.
Correct 1099 reports with the states
When you create a correction for a form that has previously been filed with a state, you need to regenerate the state report. When you generate a Pub 1220 file, it includes all un-filed originals and corrections. As with original filings, you need to access the state portals with the account you created and submit the reports you downloaded from the Exports & imports tab.