> For the complete documentation index, see [llms.txt](https://docs.lawyer.priorilegal.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.lawyer.priorilegal.com/more-information/tax-forms.md). # Tax Forms Information on tax reporting for professionals who are paid for direct engagements via our marketplace app. ### Updates * 08/28/26 - Update for tax year 2026. * 10/07/25 - Update for tax year 2025. * 10/31/24 - Update for tax year 2024. * 12/18/23 - Added FAQ regarding opt-out procedure. ### Overview This page explains the circumstances under which Priori may report payments received through our platform for tax purposes. {% hint style="info" %} This page only applies to Priori Professionals who have worked with clients on a direct engagement basis and received payment through our marketplace application. If you have worked with clients solely on a W-2 secondment basis, all tax reporting is handled by your employer-of-record. {% endhint %} ### Background For the 2024 and 2025 tax years, Priori issued forms 1099-K to providers who received annual gross payments of $600 or more through Priori Marketplace. This was largely done in anticipation of an updated federal reporting threshold, required by law under the 'Build Back Better Act'. Although the 'One Big Beautiful Bill Act' eliminated this lower reporting threshold, we have found that a consistent reporting posture helps provide stability and predictability to our marketplace professionals during tax season, and ease of administration for all involved. #### Our Position To ensure clarity and consistency for our network, meet conflicting state income tax thresholds, and to make your tax season easier, Priori is electing to continue with our practice from tax year 2025. **Specifically, Priori will voluntarily file and issue 1099-Ks for all providers who receive payments totaling $600 or more through our Marketplace in 2026.** We recognize this approach goes beyond what the IRS requires. Provided that you are not a resident of[ a state with a reporting threshold lower than the current federal threshold](https://stripe.com/docs/connect/1099-K), and do not meet the current IRS threshold (200 or more payment transactions totaling at least $20,000), you may request to opt out of Priori reporting your payments activity for the 2026 tax year by contacting . If we are able to, we will be glad to honor your opt-out request. Our goal is to make tax season easier for you and your advisors by providing consistent documentation of Marketplace payments. We believe this approach reduces confusion and questions, particularly given the evolving reporting landscape. You can read more in the detailed FAQ below. *** ### Frequently Asked Questions #### Why am I receiving a 1099-K if I don’t meet the IRS thresholds? For tax year 2026, Priori has chosen to voluntarily report payments via 1099-K for attorneys who receive $600 or more in payments through our Talent Marketplace. While federal law only requires 1099-K filing if both $20,000 in payments and 200 transactions are met, voluntary reporting is permitted. Many states also have lower reporting thresholds. We believe a uniform approach provides transparency and simplifies tax preparation for providers in our network. #### Can I opt out of receiving a voluntary 1099-K? If you do not want Priori to issue you a voluntary 1099-K, you may request an opt out by contacting us at . If your platform-derived income is under the IRS threshold and any [applicable state reporting thresholds](https://docs.stripe.com/connect/1099-K), we will honor your request. #### I am based internationally. Will I still receive a 1099-K? No. If you are not a U.S. taxpayer who received payouts via Stripe, you will not receive a 1099-K. #### **What is the process?** We will be partnering with our payment processor, Stripe, to facilitate the issuance of the 1099-Ks. What this means for you: * Beginning in November 2026, eligible providers will receive an email from with a request to confirm tax information and delivery preferences. The available options are e-delivery or paper mail delivery. {% hint style="info" %} Important Note: The email will be sent with the subject line “Get your Priori Legal, Inc 2026 tax forms faster by enabling e-delivery.” {% endhint %} * The email will prompt you to log in to or create a Stripe Express account to confirm your tax information and delivery preferences. Stripe Express is a secure mobile app and web experience built by Stripe that will allow you to receive and access your tax forms online. In reviewing your information, please ensure your TIN or EIN is accurate. * You will receive an email notification from Stripe Express by January 31, 2027 once we have filed your form. If you enable e-delivery, you’ll be able to access your 1099-K immediately in Stripe Express once it becomes available. Otherwise, paper forms delivered via postal mail will be delivered in February. #### Should I provide Stripe with my personal tax information or tax information for my law firm or business? This will depend on how you have practiced and received payments through the Talent Marketplace and the details of your practice structure. Priori cannot offer you tax advice. We recommend consulting with a tax professional for guidance based on your individual tax situation. #### **What is included on my 1099-K?** Your 1099-K will reflect the total gross payouts you received through Priori Marketplace in 2026, excluding Priori’s management fee and any Stripe processing fees. #### **What is Stripe and Stripe Express?** Stripe ([www.stripe.com](https://www.stripe.com)) is a multinational financial services company and best-in-class payment processor. Priori uses Stripe to process payments made through our Marketplace. Stripe Express is a secure mobile app and web experience built by Stripe that allows you to access your tax forms online. #### **What if my personal or company details are incorrect on Stripe?** The information displayed on Stripe is the information provided when you first verified your identity after joining Priori, or information we have subsequently updated at your request. You can update the information via Stripe Express or contact our team at for assistance. #### **When will I get my Form 1099-K? How will I receive it?** You will receive an email notification by January 31, 2027 once Priori has filed your form. If you enable e-delivery, you’ll be able to access your 1099 tax form immediately in Stripe Express once it becomes available. Otherwise, paper forms delivered via postal mail will be delivered in February. #### **What should I do if my 1099-K is incorrect?** If you believe there is an error in your 1099-K, please contact us at with the specific details of the discrepancy. Our team will review and, where appropriate, work with Stripe to issue a corrected form. #### **Do I need to report this income on my tax return?** Priori cannot offer you tax advice, though it is important to know that the IRS (and, where required, state tax authorities) will receive each 1099-K filed by Priori. We recommend consulting with a tax professional for guidance on how to report this income accurately based on your individual tax situation. #### **What if I didn't receive my 1099-K?** If you haven't received your 1099-K by January 31, 2027 (for e-delivery) or end of February (if you elected for postal delivery), please let us know and we will look into the issue. #### **What if I worked on a W-2 matter through Priori?** If you worked on a matter or matters that required you to be employed by our workforce solutions partner (Precision Global Consulting (PGC)), you will receive tax documents directly from PGC for payments received on those matters. #### What if I also receive a 1099 from a client? If you receive a 1099 form from both our platform and a customer on the platform for the same earnings, we recommend consulting with a tax professional to ensure that your income is appropriately stated on your tax return. They can provide specific guidance on how to accurately report your income on your tax return. #### **Will this change affect my earnings or rate on Priori?** No. Our position only affects tax reporting and does not impact your Marketplace earnings or rates. There is also no cost or fee for you to use Stripe Express to receive your 1099-K. #### I have another question not answered here. Please email and one of our team will contact you to assist. --- # Agent Instructions This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com. ## Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter: ``` GET https://docs.lawyer.priorilegal.com/more-information/tax-forms.md?ask=&goal= ``` `ask` is the immediate question: it should be specific, self-contained, and written in natural language. `goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. GitBook uses it to tailor the answer towards what is most useful for that goal. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.