{
  "name": "1099-K reporting thresholds by state, 2026",
  "compiled_by": "Comped",
  "checked": "2026-11-13",
  "applies_to": "Sales made in 2026, reported on forms issued in early 2027",
  "federal": {
    "threshold": "More than $20,000 and more than 200 transactions, per platform",
    "applies_to": "Third party settlement organizations (marketplaces and payment apps). For payment card transactions the IRS says there is no threshold. Square's help page says it applies more than $20,000 and more than 200 transactions in most states for 2025 and beyond, and may report below that at its discretion.",
    "source_url": "https://www.irs.gov/businesses/understanding-your-form-1099-k",
    "checked": "2026-11-13"
  },
  "federal_1099_misc_threshold": {
    "note": "Section 6041(a) threshold: $600 for payments made in 2025, $2,000 for payments made in 2026, indexed from 2027. The Vermont, Virginia and Maryland statutes point to this threshold.",
    "source_url": "https://www.irs.gov/publications/p1099",
    "checked": "2026-11-13"
  },
  "method": "Candidate states came from platform pages opened on the check date: Stripe's 50-state 1099-K table, Whatnot's 2026 Form 1099-K page (read through the help center's public article API, because the page itself refused automated requests), PayPal's page (which covers 2025 payments) and Square's page. Whatnot's 2025 table is quoted as recorded on October 29, 2026. Each candidate was then looked up on the state revenue site or the state code on the check date. Groups: state_source = a state page or statute sets a rule below the federal test; platform_only = the figure appears on platform pages and no state page names a 1099-K threshold; conflict = sources disagree for 2026 sales; former_conflict = a platform listed a lower figure for 2025 and no longer lists the state for 2026. The conflict column is true wherever the sources opened disagree for 2026 sales, whatever the group.",
  "platform_sources": [
    {
      "platform": "Stripe (issues Whatnot's forms)",
      "url": "https://docs.stripe.com/connect/1099-k",
      "opened": "2026-11-13",
      "note": "Lists AR $2,500; DC, MD, MA, MT, VT, VA $600; IL $1,000 and 4 transactions; NJ $1,000; California and North Carolina same as IRS; no Missouri filing. The page says some state requirements remain subject to change for the 2026 tax season."
    },
    {
      "platform": "Whatnot",
      "url": "https://help.whatnot.com/hc/en-us/articles/31543985599245-2026-Form-1099-K-for-U-S-Sellers",
      "opened": "2026-11-13",
      "note": "2026 Form 1099-K page, article last edited November 9, 2026, read through the help center's public article API. States that \"may have lower thresholds in 2026\": AR $2,500; DC $600; IL $1,000 and 4 transactions; MD $2,000; MA $600; NJ $1,000; VT $2,000; VA $600. California, Montana and North Carolina were listed at $600 on the 2025 version of the page (as recorded October 29, 2026) and are not listed for 2026."
    },
    {
      "platform": "PayPal and Venmo",
      "url": "https://www.paypal.com/us/cshelp/article/help1131",
      "opened": "2026-11-13",
      "note": "The page covers 2025 payments: VT, MA, VA, MD $600 regardless of the number of transactions; IL over $1,000 and four or more transactions. It gives no 2026 figures."
    },
    {
      "platform": "Square",
      "url": "https://squareup.com/help/us/en/article/5048-1099-k-overview",
      "opened": "2026-11-13",
      "note": "For 2025 and beyond, card payments: DC, MD, MA, VT, VA $600 or more; IL more than $1,000 and more than 3 transactions; MO $1,200 or more; elsewhere more than $20,000 and more than 200 transactions. Square says it may report below these amounts at its discretion."
    },
    {
      "platform": "Cash App",
      "url": "https://cash.app/help/US/EN-US/6499-Tax-reporting-1099kfaq",
      "opened": "2026-11-13",
      "note": "Business accounts only; more than $20,000 and more than 200 transactions for 2025. The page as read on the check date lists no state amounts and says nothing about 2026."
    },
    {
      "platform": "eBay",
      "url": "https://www.ebay.com/help/selling/fees-credits-invoices/ebay-form-1099k?id=4794",
      "opened": "2026-11-13",
      "note": "States a 2026 threshold of more than $20,000 and more than 200 transactions, refers to state minimum reporting thresholds, lists none."
    }
  ],
  "rows": [
    {
      "state": "Massachusetts",
      "abbr": "MA",
      "group": "state_source",
      "state_figure": "$600",
      "transaction_test": "None. Any number of transactions",
      "state_source_says": "Third party settlement organizations report gross payments of $600 or more to a payee with a Massachusetts address, regardless of the number of transactions.",
      "state_source_title": "MA reporting requirements for third party settlement organizations (1099-K), Massachusetts Department of Revenue",
      "state_source_url": "https://www.mass.gov/info-details/ma-reporting-requirements-for-third-party-settlement-orgs-1099-k",
      "statute": "830 CMR 62C.8.1",
      "platform_figures": "Whatnot (2026 page) $600; Stripe $600; Square $600; PayPal (2025 page) $600",
      "conflict": false,
      "note": "mass.gov refused an automated request on the check date; the wording is from the page text as indexed that day and from the October 29, 2026 check.",
      "checked": "2026-11-13"
    },
    {
      "state": "Illinois",
      "abbr": "IL",
      "group": "state_source",
      "state_figure": "More than $1,000",
      "transaction_test": "4 or more separate transactions",
      "state_source_says": "Forms 1099-K for a payee with an Illinois address must be submitted if the payee has four or more separate transactions and the cumulative total exceeds $1,000. The statute reads: exceeds $1,000 and the number of transactions exceeds 3.",
      "state_source_title": "Publication 110 (R-10/26), Illinois Department of Revenue",
      "state_source_url": "https://tax.illinois.gov/research/publications/pubs/filing-and-storage-requirements-for-employers-and-payers.html",
      "statute": "35 ILCS 5/703A",
      "platform_figures": "Whatnot (2026 page) $1,000 and 4; Stripe $1,000 and 4; Square more than $1,000 and more than 3; PayPal (2025 page) over $1,000 and 4 or more",
      "conflict": false,
      "note": "",
      "checked": "2026-11-13"
    },
    {
      "state": "Vermont",
      "abbr": "VT",
      "group": "state_source",
      "state_figure": "$2,000 (was $600)",
      "transaction_test": "None",
      "state_source_says": "The Department's 1099-K page says a form is issued when a third-party payment settlement organization paid $2,000 or more in the previous calendar year, and that the threshold for reporting in Vermont has changed. Its 2017 notice set $600. The statute applies the de minimis limit of 26 U.S.C. 6041(a) in place of the 1099-K limit.",
      "state_source_title": "1099-K Notices, Vermont Department of Taxes",
      "state_source_url": "https://tax.vermont.gov/business-and-corp/withholding-tax/1099-k",
      "statute": "32 V.S.A. 5862d",
      "platform_figures": "Whatnot (2026 page) $2,000; Stripe $600; Square $600; PayPal (2025 page) $600",
      "conflict": true,
      "note": "The state page and Whatnot's 2026 page say $2,000. Stripe and Square still list $600, and PayPal's page covers 2025 only. The state page is undated and does not say which tax year the $2,000 figure starts with.",
      "checked": "2026-11-13"
    },
    {
      "state": "Virginia",
      "abbr": "VA",
      "group": "state_source",
      "state_figure": "$600",
      "transaction_test": "None",
      "state_source_says": "Tax Bulletin 20-10 says third-party settlement organizations report payments of $600 or more in a year to payees with a Virginia mailing address, using the thresholds for Form 1099-MISC under IRC 6041(a). The Department's 1099-K notice page repeats $600. The statute applies the de minimis limit of IRC 6041(a) and names no dollar figure.",
      "state_source_title": "Tax Bulletin 20-10, Virginia Department of Taxation",
      "state_source_url": "https://www.tax.virginia.gov/laws-rules-decisions/tax-bulletins/20-10",
      "statute": "Va. Code 58.1-356",
      "platform_figures": "Whatnot (2026 page) $600; Stripe $600; Square $600; PayPal (2025 page) $600",
      "conflict": false,
      "note": "The bulletin is dated October 30, 2020. The federal 6041(a) limit it points to is $2,000 for payments made in 2026. No Virginia page opened on the check date states a new figure.",
      "checked": "2026-11-13"
    },
    {
      "state": "Maryland",
      "abbr": "MD",
      "group": "state_source",
      "state_figure": "No dollar figure on the state page; statute points to the federal 1099-MISC threshold",
      "transaction_test": "None",
      "state_source_says": "The statute requires reporting when payments meet or exceed the filing threshold under section 6041(a) of the Internal Revenue Code. The Comptroller's 2025 1099 instructions cite the statute and state no dollar amount.",
      "state_source_title": "Tax-General Article 10-825, Maryland General Assembly",
      "state_source_url": "https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-825&enactments=false",
      "statute": "Md. Code, Tax-General 10-825",
      "platform_figures": "Whatnot (2026 page) $2,000; Stripe $600; Square $600; PayPal (2025 page) $600",
      "conflict": true,
      "note": "The 6041(a) threshold was $600 for 2025 payments and is $2,000 for 2026 payments per the IRS. Whatnot's 2026 page lists Maryland at $2,000. Stripe and Square still list $600. The platform pages conflict with each other, and no Comptroller page states an amount.",
      "checked": "2026-11-13"
    },
    {
      "state": "District of Columbia",
      "abbr": "DC",
      "group": "state_source",
      "state_figure": "$600",
      "transaction_test": "None stated",
      "state_source_says": "Copies of federal Form 1099 must be submitted to report income of $600 or more paid to a DC resident. Form 1099-K is on the list of accepted forms. This is the general 1099 rule; the document has no separate 1099-K threshold.",
      "state_source_title": "2025 Specifications for the Electronic Filing of Forms 1099/W-2G (revised 09/2025), DC Office of Tax and Revenue",
      "state_source_url": "https://cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2025%20MyTax%201099_W2G%20instructions%20v1.0_Final.pdf",
      "statute": "",
      "platform_figures": "Whatnot (2026 page) $600; Stripe $600; Square $600",
      "conflict": false,
      "note": "",
      "checked": "2026-11-13"
    },
    {
      "state": "Montana",
      "abbr": "MT",
      "group": "state_source",
      "state_figure": "$600",
      "transaction_test": "None stated",
      "state_source_says": "The table of federal forms required from information agents lists Form 1099-K, Merchant Card and Third Party Network Payments, at $600 for payments to a Montana resident or business.",
      "state_source_title": "Montana Employer and Information Agent Guide (V4, November 2025), Montana Department of Revenue",
      "state_source_url": "https://revenue.mt.gov/publications/montana-employer-and-information-agent-guide",
      "statute": "",
      "platform_figures": "Stripe $600; Whatnot listed $600 for 2025 and does not list Montana for 2026",
      "conflict": false,
      "note": "Whatnot's 2026 list no longer includes Montana. The guide is a PDF linked from the cited page; the $600 row is as read by the writer on the check date and could not be re-read in the fact check, because the PDF is encrypted against text extraction.",
      "checked": "2026-11-13"
    },
    {
      "state": "Arkansas",
      "abbr": "AR",
      "group": "state_source",
      "state_figure": "$2,500",
      "transaction_test": "None stated",
      "state_source_says": "All 1099 record types filed with the IRS must be filed with Arkansas. The dollar threshold for filing, when no Arkansas income tax is withheld, is $2,500. This is the general 1099 rule; the document does not name Form 1099-K.",
      "state_source_title": "2025 Specifications for Filing Forms W-2/1099 Electronically (revised 10/22/2025), Arkansas Department of Finance and Administration",
      "state_source_url": "https://www.dfa.arkansas.gov/wp-content/uploads/2025_Mag_Media.pdf",
      "statute": "",
      "platform_figures": "Whatnot (2026 page) $2,500; Stripe $2,500",
      "conflict": false,
      "note": "",
      "checked": "2026-11-13"
    },
    {
      "state": "New Jersey",
      "abbr": "NJ",
      "group": "platform_only",
      "state_figure": "No 1099-K figure on a state page",
      "transaction_test": "None stated",
      "state_source_says": "The withholding guide NJ-WT (September 2025) says copies of 1099 information returns go to New Jersey when the amount paid is $1,000 or more in a year. It does not name Form 1099-K. The $1,000 1099-K figure itself appears only on platform pages.",
      "state_source_title": "NJ-WT, New Jersey Gross Income Tax Instructions for Employers and Others (September 2025), New Jersey Division of Taxation",
      "state_source_url": "https://www.nj.gov/treasury/taxation/pdf/current/njwt.pdf",
      "statute": "",
      "platform_figures": "Whatnot (2026 page) $1,000; Stripe $1,000",
      "conflict": false,
      "note": "Platforms report a $1,000 New Jersey threshold. No Division of Taxation page naming a 1099-K threshold was found.",
      "checked": "2026-11-13"
    },
    {
      "state": "California",
      "abbr": "CA",
      "group": "former_conflict",
      "state_figure": "$20,000 and more than 200 transactions; $600 for app-based drivers only",
      "transaction_test": "Federal test, except app-based drivers",
      "state_source_says": "The Franchise Tax Board says you generally only receive a 1099-K when gross payments exceed $20,000 and there are more than 200 transactions. The $600 rule, in place since January 1, 2021, applies if you are an app-based driver.",
      "state_source_title": "1099 guidance for recipients (last updated 06/10/2026), California Franchise Tax Board",
      "state_source_url": "https://www.ftb.ca.gov/file/personal/income-types/information-returns-1099.html",
      "statute": "",
      "platform_figures": "Whatnot listed $600 for 2025 and does not list California for 2026; Stripe same as IRS",
      "conflict": false,
      "note": "Sources conflicted for 2025 forms, when Whatnot's table listed California at $600. Whatnot's 2026 list leaves California out. For 2026 sales the sources opened agree: the federal test applies to a card seller, and the state's $600 rule covers app-based drivers only.",
      "checked": "2026-11-13"
    },
    {
      "state": "North Carolina",
      "abbr": "NC",
      "group": "former_conflict",
      "state_figure": "No state dollar threshold",
      "transaction_test": "Federal test",
      "state_source_says": "Payment settlement entities submit to the Department duplicate copies of what they file with the IRS under section 6050W, for any year in which a federal return is required. No North Carolina dollar threshold is stated.",
      "state_source_title": "Guidance on Information Reporting, North Carolina Department of Revenue",
      "state_source_url": "https://www.ncdor.gov/file-pay/information-reporting/guidance-information-reporting",
      "statute": "N.C. G.S. 105-251.2(c)",
      "platform_figures": "Whatnot listed $600 for 2025 and does not list North Carolina for 2026; Stripe same as IRS",
      "conflict": false,
      "note": "Sources conflicted for 2025 forms, when Whatnot's table listed North Carolina at $600. Whatnot's 2026 list leaves North Carolina out. For 2026 sales the sources opened agree: a copy of the federal filing, with no lower state figure.",
      "checked": "2026-11-13"
    },
    {
      "state": "Mississippi",
      "abbr": "MS",
      "group": "conflict",
      "state_figure": "$600 stated, then \"Mississippi will follow federal\"",
      "transaction_test": "Not stated",
      "state_source_says": "The Department's 1099 guidance for recipients says a 1099-K is required to be filed to report income of $600 or more. The same paragraph refers to the federal delay of the $600 threshold and says Mississippi will follow federal.",
      "state_source_title": "1099 Guidance for Recipients, Mississippi Department of Revenue",
      "state_source_url": "https://www.dor.ms.gov/sites/default/files/individual/1099%20guidance%20for%20recipients.pdf",
      "statute": "",
      "platform_figures": "Stripe same as IRS; not on Whatnot's 2026 list or Square's list",
      "conflict": true,
      "note": "The state document conflicts with itself and predates the July 2025 federal change. Platforms treat Mississippi as following the federal test.",
      "checked": "2026-11-13"
    },
    {
      "state": "Missouri",
      "abbr": "MO",
      "group": "conflict",
      "state_figure": "$1,200 for 1099 reports generally; 1099-K not named",
      "transaction_test": "Not stated",
      "state_source_says": "Anyone required to make a federal 1099 information report files an annual statement of payments of $1,200 or more from a Missouri source. The page describes Form MO-99 MISC and does not name Form 1099-K.",
      "state_source_title": "Reporting Miscellaneous Income, Missouri Department of Revenue",
      "state_source_url": "https://dor.mo.gov/taxation/business/tax-types/withholding/reporting-misc-income.html",
      "statute": "",
      "platform_figures": "Square $1,200 or more; Stripe lists no Missouri 1099-K filing; not on Whatnot's 2026 list",
      "conflict": true,
      "note": "Square's page says it is required to report in Missouri when $1,200 or more is processed in card payments. The state page does not name Form 1099-K, and Stripe lists no Missouri filing.",
      "checked": "2026-11-13"
    }
  ]
}