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https://www.irs.gov/businesses/understanding-your-form-1099-k

Form 1099-K is a report of payments you got for goods or services during the year from:

• Credit, debit or stored value cards such as gift cards (payment cards)
• Payment apps or online marketplaces, also called third party settlement organizations or TPSOs

These organizations are required to fill out Form 1099K and send copies to the IRS and to you.