Hi Csan2000, thanks for posting the questions.
If the recipient of puppy sale receives more than $600 in total from PayPal for tax year 2022, regardless of number of transaction, PayPal will issue a Form 1099-K.
Cash payment report helps government combat money laundering
https://www.irs.gov/newsroom/cash-payment-report-helps-government-combat-money-laundering
The above is per transaction.
Hope the above helps.
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