Tax FAQ
This page is not tax advice. It explains how PodiumBase reports payments to photographers under current US IRS rules and where to find the documents we generate. For anything that affects what you actually owe, talk to a licensed CPA or tax professional.
1. When do I get a 1099-NEC?
US-based photographers receive a Form 1099-NEC from PodiumBase if we paid you $600 or more in net platform earnings during the calendar year. We mail and electronically deliver 1099-NECs by January 31 of the following year, per IRS deadline. Earnings below the threshold are still your income; you just won’t get a form from us.
2. When do I get a 1099-K?
Stripe issues a Form 1099-K to US-based photographers based on the gross volume of card payments processed through your connected Stripe account. The IRS is phasing in a lower threshold under Notice 2024-85: $5,000 for tax year 2024, $2,500 for 2025, and $600 for 2026 and later. Stripe handles 1099-K generation and delivery directly; you’ll receive it from Stripe, not from PodiumBase.
3. Why might I get both?
The two forms document different legs of the same transaction. The 1099-NEC from PodiumBase reports the net nonemployee compensation we paid out to you for your services. The 1099-K from Stripe reports the gross card-payment volume Stripe processed on your behalf. They aren’t duplicates — they’re two different views of the same flow, and your CPA will know how to reconcile them on your return.
4. Where do I find my tax documents?
Your 1099-NEC and any other tax documents PodiumBase issues are available year-round at /settings/payouts/tax-documents. You can download the PDF, see the year-by-year history, and grab matching payout receipts from the same surface. We’ll also email you when a new document is ready.
For your 1099-K, sign in to your Stripe Express dashboard — Stripe delivers it through their portal, not ours.
5. What if I think there’s an error?
Email support@podiumbase.io with your account email, the tax year, and a brief description of the discrepancy (e.g., “the box-1 total doesn’t match the sum of my payouts”). If a corrected form is needed, we’ll re-issue it. For 1099-K corrections, contact Stripe support directly through your Stripe Express dashboard — we can’t edit a form Stripe issued.
6. Non-US photographers
PodiumBase’s V1 onboarding is currently US-only. If you onboarded outside the US, US 1099 reporting generally does not apply to you; Stripe will collect a Form W-8BEN (or W-8BEN-E for entities) during Connect onboarding to document your foreign status. We’ll expand this section when international photographer onboarding ships. In the meantime, consult a tax advisor in your country of residence about how PodiumBase earnings should be reported locally.
7. Race directors — do you get a 1099?
No. Race directors are not paid by PodiumBase. When an athlete buys a photo, the cart routes funds directly from the buyer to the photographer (and platform fee to PodiumBase). Because we don’t pay race directors, we don’t issue you a 1099. If your race has a separate revenue-share arrangement with photographers outside the PodiumBase cart, that’s between you and the photographer.
8. Still not tax advice
Repeating because it matters: this page describes what PodiumBase reports and when. It does not tell you what you owe, what you can deduct, how to structure your business, or whether you should pay quarterly estimated tax. For any of that, work with a CPA or licensed tax preparer who can look at your full picture. The thresholds and deadlines above are summaries; the IRS publishes the controlling rules at irs.gov.
Last revised: May 27, 2026