Form 1099-K
Payment Card and Third Party Network Transactions
Reports payments you received through a payment card or a third-party network — like Venmo, PayPal, Etsy, or Uber — during the year.
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What is Form 1099-K?
Form 1099-K is issued by a payment settlement entity (a payment app, marketplace, or card processor) to report the gross amount of payments it processed for you during the year. It reports total transaction volume, not profit — expenses and refunds aren't subtracted.
In recent years the reporting threshold for third-party payment apps has dropped sharply, so far more people who sell goods, do freelance work, or get reimbursed through apps like Venmo or PayPal are now receiving one who never did before.
Receiving a 1099-K doesn't automatically mean the amount is taxable income — for example, splitting a dinner bill or getting repaid by a roommate isn't income even if it shows up on the form. Keep records so you can explain any non-business payments at tax time.
- Who needs it
- Anyone who sold goods or services and got paid through a card processor or payment app that crossed the current reporting threshold — freelancers, online sellers, gig drivers, and increasingly casual sellers on platforms like eBay or Etsy.
- Deadline
- Payers must furnish Copy B to the recipient and file with the IRS by January 31 following the tax year.
- How to submit
- If you're the payer (a payment platform or processor), file Copy A with the IRS electronically through IRIS or FIRE and send Copy B to the recipient. If you received one, keep it with your tax records — you don't file it yourself; the amounts flow into your own return (commonly Schedule C).
Form 1099-K — line-by-line
Filer's information
The payment settlement entity's (or third-party network's) name, address and TIN.
Payee's (your) information
Your name, address and TIN as the person or business who received the payments.
Box 1a — Gross amount of payment transactions
Total unadjusted dollar amount processed — before fees, refunds, or chargebacks.
Box 1b — Card not present transactions
The portion of Box 1a from transactions where the card wasn't physically present, such as online sales.
Boxes 4, 6–8 — Withholding & state info
Any federal backup withholding, plus state tax withheld and the state's ID number, if applicable.
Form 1099-K — frequently asked questions
I got a 1099-K but that money isn't income — what do I do?+
Keep records showing why (a reimbursement, a gift, a personal item sold at a loss). You still don't have to report non-income amounts as income, even if a 1099-K includes them.
Does the amount on my 1099-K equal my taxable profit?+
No — it's gross payment volume, before your expenses, refunds, or the cost of goods sold. Your actual profit is calculated separately, typically on Schedule C.
Why did I get one this year when I never had before?+
The reporting threshold for third-party payment apps has been lowered in recent years, so far more casual sellers and side-income earners now cross it.
What if the numbers on it are wrong?+
Contact the filer (the payment platform) listed in the top-left box first to request a corrected form.
Related forms
The blank Form 1099-K offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: December 2026.