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1099-K threshold checker

Threshold read from IRS.gov, checked October 23, 2026 · Not tax advice

A payment app or online marketplace must send you a Form 1099-K when it paid you over $20,000 in more than 200 transactions in the year. Both must be exceeded, and each platform counts on its own. Payments you take by card through a card processor are reported at any amount.

Which platforms must send a 1099-K

Enter what a platform paid you and how many sales.

The form shows the gross amount, before fees, shipping and refunds. The IRS says you can deduct those.

From the IRS's published rules. Not tax advice; not affiliated with the IRS or any platform. Your entries stay in this browser. Nothing is sent to our servers.

Will you get a 1099-K?

From one payment app or marketplace in a calendar year:

Payments for salesNumber of salesMust it send a 1099-K?
$15,000400No: not over $20,000
$25,000150No: not over 200 sales
$20,000300No: $20,000 is not over $20,000
$25,000250Yes: over both

A platform may still send you a 1099-K below the threshold. Some states set lower reporting thresholds. Card payments through a card processor are reported at any amount.

How it works

Under the rule the One, Big, Beautiful Bill restored, a payment app or online marketplace (the IRS calls them third party settlement organizations) has to file Form 1099-K for you only when the payments you received for goods or services through it in the calendar year exceed $20,000 and the number of those payments exceeds 200. Each platform applies the test to its own payments: $15,000 on eBay and $15,000 on Etsy is two platforms under the threshold, not one over it. Payments customers make to you by credit, debit or gift card through a card processor are reported whatever the amount. The form is due to you by January 31. Whether or not you get one, the IRS says you must report all income from selling goods or services.

Worked examples

  1. You sold 320 items on eBay for $24,500 in the year. That is over $20,000 and over 200 sales, so eBay must send you a Form 1099-K.
  2. You sold $26,000 on Etsy in 180 orders. Over $20,000 but not over 200 transactions, so Etsy does not have to send one, though it may.
  3. You sold $14,000 on Mercari and $12,000 on Poshmark. Together that is $26,000, but each platform is under $20,000, so neither has to send a 1099-K.

Common questions

What is the 1099-K threshold for 2026?

Over $20,000 in payments and over 200 transactions from one payment app or online marketplace in the calendar year. The One, Big, Beautiful Bill restored this threshold retroactively, replacing the lower amounts announced earlier.

Was the 1099-K threshold lowered?

The American Rescue Plan Act of 2021 lowered it, but the One, Big, Beautiful Bill reinstated the earlier threshold retroactively, and the IRS confirmed in October 2025 that the dollar limit reverts to $20,000 with the 200-transaction test. Some states set their own lower thresholds for platforms reporting to the state.

Do I have to pay tax if I don't get a 1099-K?

The IRS says you must report all income from selling goods or services whether or not you get the form. If you sold personal items for less than you paid, the IRS says there is no tax on them, though you may still need to show them on your return.

Does the 1099-K amount include fees and shipping?

Yes. Box 1a is the gross amount, before fees, refunds, shipping, credits and discounts. The IRS says these are not taxable income and you can deduct them from the gross amount, so keep your fee and shipping records. Our fee calculators show the fees on each sale.

Do PayPal and Venmo send a 1099-K for friends and family payments?

They should not: gifts and repayments of personal expenses from friends and family are not taxable income and should not be reported on a 1099-K. If you get one that includes them, the IRS says to ask the issuer for a corrected form.

Do I add up all my platforms?

Not for the threshold. Each payment app or marketplace tests only the payments it handled for you. You can get several 1099-Ks, or none even with high total sales across platforms.

Is this tax advice?

No. This page shows when a platform is required to send the form, from the IRS's own pages. For what to report and how, use the IRS pages linked below or ask a tax professional.

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