Tax compliance
Apex leverages Stripe's built-in tax reporting to handle 1099 filing for partner payouts. Merchants don't issue their own 1099s; Stripe handles it end-to-end as the payment facilitator.
The 1099 flow
- Onboarding: during Stripe Express account setup, partners submit a W-9 (US persons) or W-8BEN (non-US persons). This happens before the first payout — no forms, no payouts.
- Accumulation: throughout the calendar year, Stripe tracks total payouts per partner across all merchants on the Apex platform.
- Threshold check: at year-end, Stripe identifies US partners who earned $600+ in aggregate.
- 1099-NEC filing: Stripe auto-generates and files 1099-NEC forms with the IRS for qualifying partners. Partners receive their copy via Stripe Express.
- Partner access: partners view, download, and print their 1099 forms from their Stripe Express dashboard at any time after filing.
W-9 / W-8BEN collection
Tax forms are collected during Stripe Express onboarding:
| Form | Who fills it out | When |
|---|---|---|
| W-9 | US persons (citizens, residents, US entities) | During initial Stripe Express setup |
| W-8BEN | Non-US persons (individuals) | During initial Stripe Express setup |
| W-8BEN-E | Non-US entities | During initial Stripe Express setup |
Stripe validates the forms and stores them securely. Apex never sees or stores raw tax documents — only the taxFormStatus field on the partner's profile (pending, submitted, verified).
What merchants need to know
- No merchant-side 1099 issuance: because payouts are facilitated through Stripe Connect, Stripe is the filer of record. You do not need to issue your own 1099s for partner commissions paid through Apex.
- Non-payout compensation: if you compensate partners outside of Apex (free products, cash bonuses paid directly, etc.), those amounts are your responsibility to report.
- Record retention: Apex retains payout records for 7 years. You can export full payout history from the dashboard or SDK at any time.
What partners need to know
- Provide accurate tax info: your W-9/W-8BEN must match your legal name and taxpayer ID. Mismatches delay payouts.
- $600 threshold: if you earn $600+ across all Apex merchants in a calendar year, you'll receive a 1099-NEC from Stripe.
- State filing: Stripe also files with applicable state tax authorities where required.
- Access your forms: log in to your Stripe Express dashboard → Tax Documents. Forms are available by January 31 of the following year.
International partners
For partners outside the US:
- W-8BEN (individuals) or W-8BEN-E (entities) is collected during onboarding
- Stripe handles any required withholding under US tax treaties
- 1099 filing does not apply; international partners may have reporting obligations in their own jurisdiction
Stripe tax reporting timeline
| Date | Event |
|---|---|
| Year-round | Payouts accumulate; Stripe tracks per-partner totals |
| January 1–15 | Stripe finalizes prior-year totals and prepares 1099-NEC forms |
| January 31 | 1099-NEC forms delivered to partners via Stripe Express and filed with the IRS |
| April 15 | Partners include 1099-NEC income on their federal tax return |
Related
- Facilitated payouts — the payout pipeline
- Stripe Connect setup — merchant-side Stripe integration
- Programs + memberships — program configuration