1099 & Tax Information
Understand when a U.S. information return may be issued, why its total may differ from your net payouts, and how to keep your tax information ready for year-end reporting.
About 5 minutes ยท Reviewed for EZSM 5.2.537For third-party settlement organizations, federal Form 1099-K reporting generally applies when payments exceed $20,000 and exceed 200 transactions during the calendar year. Different rules can apply to payment-card transactions, other types of Form 1099, and state reporting.
Will I receive a 1099?
A U.S. tax information form is provided when reporting is required for the account and payment activity. The exact form and reporting threshold depend on how the payments are classified, the payment flow, federal and state rules, and the connected account's tax status.
You may receive a form even when your payment activity is below a federal threshold. Some states have lower reporting thresholds, payment-card transactions follow different rules, and a filer may report below the minimum required amount.
Not receiving a form does not mean the income is non-taxable or does not need to be reported.
Form 1099-K federal reporting
For the 2026 calendar year, the current federal threshold for a third-party settlement organization generally requires both:
- More than $20,000 in reportable payments
- More than 200 reportable transactions
Payment-card transactions can be reportable without that threshold, and state rules may require reporting at lower amounts. Other information returns, including Forms 1099-MISC or 1099-NEC, have different purposes and thresholds; their rules should not be substituted for the Form 1099-K rules.
Read the IRS overview of Form 1099-K or review the IRS Form 1099-K frequently asked questions.
Who prepares and delivers the form?
EZ Show Manager uses Stripe Connect for direct-deposit accounts. When a form is required, EZ Show Manager may use Stripe's Connect tax-reporting service to prepare, file, and deliver it. Depending on the payment arrangement, the applicable payment settlement entity or another required filer may issue the form instead.
Do not assume that both EZ Show Manager and Stripe will issue separate forms for the same activity. Review any form you receive to identify the filer, tax year, account, and payment activity it covers.
What amount may be reported?
A tax form may report gross reportable payment activity, not simply the total of the net payouts deposited into your bank.
The reported amount may differ from the Payout number on your show cards because:
- The form may use gross payments before refunds, fees, or other adjustments
- Payouts and reportable transactions may fall in different calendar years
- Cash, check, and other payments collected outside the online payment flow are not part of the Stripe payout records
- The form may cover multiple shows or other reportable payment activity for the same account
Use your EZ Show Manager reports, Stripe records, bank records, refund records, and expense records together when preparing the organization's tax return.
How will I receive it?
When electronic delivery is available and accepted, the form may appear under Tax Forms in the Stripe Express Dashboard after it has been filed. If electronic delivery is not enabled, a paper copy may be mailed to the address on file.
Required recipient copies are generally delivered after the end of the tax year by the applicable reporting deadline. Watch for year-end email from EZ Show Manager or Stripe asking you to confirm your tax information or delivery preference.
Learn how electronic tax-form delivery works in Stripe Express.
Keep your tax information current
Before the end of the year, review the information associated with your Stripe connected account:
- Legal individual or business name
- Taxpayer identification number
- Business type
- Mailing address
- Email address and telephone number
Complete any identity or tax-information request sent through Stripe. Incorrect or incomplete information can delay a form or require a corrected form later.
Canadian Show Managers
Form 1099 is a U.S. information-reporting form. Canadian Show Managers may have Canadian federal or provincial reporting obligations instead and may still receive U.S. documentation in limited cross-border circumstances.
Consult a qualified Canadian tax professional about reporting clinic or show income, GST/HST registration, business classification, and any U.S.-source payment documentation.
If something looks wrong
Compare the form with your EZ Show Manager reports and Stripe payment records. If the legal name, tax ID, or reported amount appears incorrect, contact EZ Show Manager support promptly and identify the tax year and connected Stripe account.
Do not edit a tax form yourself. The filer must issue any required correction.
Important tax disclaimer
EZ Show Manager provides payment records and tax-reporting tools but does not provide tax, accounting, or legal advice. You are responsible for keeping accurate records and reporting income as required, whether or not you receive a Form 1099.
Tax rules and reporting thresholds can change. Consult a qualified tax professional about the requirements that apply to your organization.