1099-K and Doing Business As

[mafilla00]

I sell cards on TCGPlayer under a store name I made up. Received a 1099-K this year and it shows my legal name as the Payee.

I've never registered the store name as a Doing Business As in my County. Do I need to register it even if my 1099-K shows my legal name and makes no mention of the store name?

[DianeW777 · Accepted solution]

Your federal return is looking for the income on your tax return. It's not necessary to register a store name for the IRS unless you have employees or plan to create a partnership, s-corporation or other entity besides sole proprietor. The store name you made up is not on the 1099-K for 2024. Report the income as self employment.

• How do I report income from self-employment?

Registering the store name you made up and using that is really a legal question for your county.