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Level 2
posted Aug 31, 2022 9:58:40 AM

Are there other factors that determine when a Form 1099-K is issued besides income amount?

Can you please confirm the income threshold amount in which a Form 1099-K is required to be issued... is it $600 and above?  Also, are there other factors that would require the Form to be issued (ex: doing a certain number of transactions for the year)?  In other words, is it possible to still receive this Form without meeting the income threshold based on other determining factors?  Thank you!  

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1 Best answer
Employee Tax Expert
Aug 31, 2022 10:12:21 AM

Hi Patrice1986,

Beginning in 2022,  the payee must be issued a Form 1099-K if the service processed more than $600 worth of payments regardless of the number of individual payments or transactions. There is nolonger a threshhold for payment card transactions. Many entities that process card payments on behalf of their customers will issue a 1099-K form when the amount of payments and number of payments are far below this threshold. It is possible that the IRS could contact a taxpayer whose gross business income is less than the amount reported on the form. 

1 Replies
Employee Tax Expert
Aug 31, 2022 10:12:21 AM

Hi Patrice1986,

Beginning in 2022,  the payee must be issued a Form 1099-K if the service processed more than $600 worth of payments regardless of the number of individual payments or transactions. There is nolonger a threshhold for payment card transactions. Many entities that process card payments on behalf of their customers will issue a 1099-K form when the amount of payments and number of payments are far below this threshold. It is possible that the IRS could contact a taxpayer whose gross business income is less than the amount reported on the form.