What is the 1099-K reporting threshold for 2026?
For 2026 a payment platform has to file Form 1099-K only when both tests are exceeded in the same year: more than $20,000 in gross payments and more than 200 transactions. The much lower threshold announced for earlier years was reverted by OBBBA.
United States · federal · tax year 2026 · every figure from an open dataset with its source
The figures
| Figure | Amount |
|---|---|
| Gross payments in the year, more than | $20,000 |
| Transactions in the year, more than | 200 |
Both tests, not either. A seller with $20,000 of sales spread over a handful of large transactions is under the transaction test and gets no form; a seller with hundreds of small sales adding up to less than $20,000 is under the dollar test and gets no form either. Platforms may still send one voluntarily, and several do, so receiving one proves nothing about the threshold.
Getting no form does not make the income untaxable, and that is where this threshold does real damage: it decides who receives a piece of paper, not who owes tax. Business income is reportable from the first dollar whether or not any platform files anything. Several states set their own, much lower thresholds, and those are outside this dataset entirely.
Where these figures come from
Each row below is one line of our open dataset: the primary document the figure was read out of, the date it was read, and a link to the document itself. Nothing here was copied from a summary of a summary.
| constant | basis | source document | verified on |
|---|---|---|---|
FED_1099K_GROSS_THRESHOLD |
statutory | IRS IR-2025-107 (23 Oct 2025) — 1099-K threshold FAQs under OBBBA | ✓ verified |
FED_1099K_TXN_THRESHOLD |
statutory | IRS IR-2025-107 (23 Oct 2025), same sentence — 'exceeds 200' | ✓ verified |
Work out your own
Knowing the limit is half of it. These calculators apply the same figures to your numbers, in your browser, and show the working line by line.
The whole dataset
Every figure on this page, and everything around it, as a table you can read and as CSV and JSON you can download. Public domain, no attribution required.
Nearby answers
This is a reference table, not tax advice. Verify any figure against the linked primary document before relying on it.
