The 2026 Card Vendor Tax Sheet

What is on the sheet

Eight blocks, each a question a vendor asks at some point in the year. The calendar: the four 2026 estimated-tax dates, the day 1099-K forms arrive and the April filing date. The form: the federal 1099-K threshold restored by the July 2025 law, the state floors that still sit at $600 or $1,000, and the fact that the form shows gross while you owe tax on profit. Dealer math: self-employment tax, the half-SE deduction, the permanent QBI deduction with its new $400 minimum, and the three-of-five-years business presumption. The hobby block, for the seller the IRS decides is not a business. Write-offs with the 2026 mileage rates, meals, home office, grading and the $2,000 helper threshold. Cash and trades: Form 8300, what counts as cash, related transactions, barter and the receipt. The three show states with their forms, deadlines and rates. Penalties and the record-keeping clock.

Everything on the sheet links back to a longer answer on this site. The master tax guide covers the dealer, hobby and investor rules in full; the 1099-K guide has the platform-by-platform table; Form 8300 for card dealers walks three cash scenarios; and the New Jersey, New York and Pennsylvania pages cover the table.

How vendors use it

• Print the PDF and keep it in the show bin with the receipt pad. The cash and trade block is the one that gets used on a Saturday.
• Check the calendar block on the 1st of January, April, June and September. Those are the months with a federal due date.
• Hand it to the person who does your taxes. The sheet tells them in one page that your cards are inventory, your trades are barter and your grading is basis, which saves a conversation.
• Post the Instagram version. It is free to share with credit, and the numbers are the ones that get repeated wrong in every group every January.

Related guides

• The Card Vendor's Master Guide to Taxes: the long version of every block on the sheet.
• Card sale tax calculator: the dealer math block, run on your own deal.
• The Card Vendor's Master Guide to Write-Offs: the full deduction list behind the write-offs block.
• State by State: Sales Tax and Show Permits: the table rules for every state, not just three.

FAQ

Can I share or repost the sheet?

Yes. The sheet and the Instagram version are free to share, print and repost with credit to Comped and a link to this page. Do not edit the numbers; link here so readers get the current version.

How often is it updated?

Twice a year on a schedule, after the IRS publishes the next year's inflation adjustments in the fall and again in the first week of January, plus whenever a rule on it changes. The checked date is printed on the sheet.

Why are the state 1099-K floors marked "per platforms"?

Massachusetts and Virginia publish their $600 floors on official pages. The other state figures come from the platforms' own 1099-K help pages, which is how a seller will experience them, and the sheet says so rather than claiming a state source it does not have.

Is this everything I need?

It is every federal number that applies to a typical card seller and the show rules for three states. It does not cover state income tax, every state's sales tax, or anything about your situation in particular. The guides linked above go deeper, and a CPA who knows your numbers goes deeper still.

Is this tax advice?

No. It is the published rules, collected and dated. Rules change and states differ, so confirm anything you rely on with a professional.

This is general information for card sellers, not tax or legal advice for your situation. Rules change and states differ; a CPA who knows your numbers wins every time.