What is the TCGplayer 1099-K threshold for 2026 sales?
More than $20,000 in gross payments and more than 200 sales in the calendar year. Both tests must be met. TCGplayer's 1099-K FAQ states those two tests for calendar year 2025, with forms sent in 2026.
TCGplayer has not yet published a page for 2026 sales. The federal rule it follows has not changed. The IRS FAQs say the $20,000 and 200 threshold applies from 2025 onward, after the July 2025 law cancelled the $600 rule. The 1099-K guide for card sellers shows the same test at eBay, Whatnot and the payment apps.
A seller of low-priced singles passes 200 orders long before $20,000 in sales. For that seller, the dollar test is the one that decides.
Why does one TCGplayer page still say $600 for 2026?
Because that page was written before the law changed. TCGplayer's Sales and Income Tax page, as read on 13 November 2026, still describes a 2024 threshold of $5,000. It also repeats the old IRS schedule of $2,500 for 2025 and $600 for 2026 and after. Its change log ends in January 2025.
TWO TCGPLAYER PAGES, TWO ANSWERS
The July 2025 law cancelled the $2,500 and $600 steps. TCGplayer's 1099-K FAQ, last updated in February 2026, carries the current test: more than $20,000 and more than 200 sales. If you search and land on the older page, the FAQ is the one that matches the IRS.
Can TCGplayer send a form below $20,000?
Yes, in two cases its FAQ names. The first is a state with a lower threshold than the federal one. The second is a seller who gave no SSN, ITIN or EIN and had payments withheld.
TCGplayer's FAQ does not list the state amounts. It points sellers to their state tax department. The 1099-K threshold by state table collects the figures states and platforms publish.
NO TAX ID ON FILE
TCGplayer says that without an SSN, ITIN or EIN, your payouts are put on hold and backup withholding is deducted from your payments. The IRS backup withholding rate is 24%. Add your tax ID in your seller account before year end.
Sellers with more than one account should expect the accounts to be added together. TCGplayer combines all transactions for accounts under the same SSN or ITIN before applying the threshold. If the total passes, each account gets its own form. Sellers outside the US are generally not affected, the FAQ says, but may be asked for a Form W-8.
What does the TCGplayer 1099-K amount include?
It includes all income, with nothing taken out. TCGplayer's FAQ says the gross amount does not exclude credits, discounts, fees or refunds. It lists shipping costs, credits, cash equivalents, discount amounts, fees paid to TCGplayer and refunded amounts as included.
That matches the IRS definition. The IRS FAQs say Box 1a is not adjusted for fees, credits, refunds, shipping, cash equivalents or discounts. The form will always be larger than your payouts.
| In the gross on the form | Is it your income? | Where you subtract it |
|---|---|---|
| Card sale prices | Yes, before costs | Cost of the cards, Schedule C Part III |
| Shipping the buyer paid | Yes, before postage | Your postage, listed in Part V, total to line 27b |
| Fees paid to TCGplayer | No | Schedule C line 10, commissions and fees |
| Refunded amounts | No | Schedule C line 2, returns and allowances |
The line numbers come from the 2026 Schedule C. The IRS says on What to do with Form 1099-K that fees, refunds and shipping are not taxable income. You deduct them from the gross. The IRS names no line for postage on cards you sold. Listing it in Part V is a common treatment, not an IRS rule.
Sales tax is a separate question. TCGplayer's Sales and Income Tax page says it collects and pays sales tax on marketplace transactions and shows the amount in your Sales Summary Report. Its 1099-K FAQ does not say whether that tax is inside Box 1a. Compare the form with the report before you assume either way.
How do I get from Box 1a to profit?
Start with the full gross and subtract four things: refunds, fees, postage and the cost of the cards. Do not start from your payouts, because the IRS has the gross.
A TCGPLAYER YEAR, WORKED
Say a Pokemon singles seller shows $26,400 in Box 1a across 1,900 orders in 2026. Round, hypothetical figures.
The form says $26,400 and the taxable number is $6,800. The largest subtraction is the cost of the cards, and TCGplayer does not know it. Comped tracks the cost of each card from the day you record the buy, so that line is ready at year end.
The 1099-K reconciliation calculator runs the whole subtraction and names the Schedule C line for each step.
What is the cost of singles pulled from sealed product?
The pack or box cost, split across the cards you sell and the cards you keep. That is the reasonable method; no IRS ruling is specific to cards. A singles seller who opens product has no per-card receipt, so the split is the record.
- Opened boxes and cases: allocate the cost across the cards. The cost basis calculator splits a box or a lot across the cards in it.
- Collections and bulk lots: one price for many cards, split the same way.
- Cards moved to your own binder: they come out of purchases and are not a cost of the cards sold.
- Unsold stock on December 31: it is inventory, not a cost of this year's sales. The year-end card inventory count covers the count.
- Cards taken in trade: the fair market value on the trade date is the cost.
Cost basis for cards bought with cash or by trade covers each method with examples.
When and how does the form arrive?
By 31 January, by mail and as a download. TCGplayer's FAQ says the form is issued by January 31 for payments received during the prior year. It is mailed to you, and an email tells you when the download is ready.
TCGplayer's FAQ does not describe the download. Its access page for tax season 2024 does, and names Sovos Filing as the service. Whether the 2026 season works the same way is not stated. The steps on that page were:
- Open the email with the link to Sovos. The page calls that email the only way to retrieve the form online.
- Enter the access code, then the last 4 digits of your Social Security number and your ZIP code.
- Choose View or Download, save a copy, then log out.
- For the mailed copy, keep your address current under My Details and the W-9 tab in the seller portal.
What do I do when the form arrives?
Match it to TCGplayer's own reports before you use it. The Sales and Income Tax page says the Reports tab in the Seller Portal gives sales figures for any timeframe.
- Check the name and the last four digits of the tax ID. With two accounts under one SSN, expect one form per account.
- Run a sales report for January 1 to December 31 and compare its total with Box 1a.
- Pull refunds, fees and shipping for the same dates.
- Total your postage and the cost of the cards sold from your own records.
- Enter each on its Schedule C line from the table above.
- If the form looks wrong, ask TCGplayer to correct it and file on time either way. The IRS says it cannot correct a 1099-K. Only the issuer can.
Do I owe tax if TCGplayer sends no form?
Yes. The IRS FAQs say all income, no matter the amount, is taxable unless the tax law says it is not. A seller with $14,000 of TCGplayer sales gets no federal form and reports the profit all the same.
The threshold is a reporting rule for the platform, not an exemption for the seller. With no form, the sales report from the Seller Portal is your gross. Reporting sales under $20,000 walks through a return with no form. The master tax guide covers the rest of a seller's Schedule C.
What are the dates for 2026 sales?
The IRS due date for the seller's copy of a 2026 form is Monday, 1 February 2027. The usual 31 January falls on a Sunday in 2027, and IRS Publication 1099 moves a weekend due date to the next business day. TCGplayer has published no date of its own for 2027.
| Date | What happens |
|---|---|
| 31 December 2026 | Last day of sales on a 2026 form. Have your tax ID and address current before it |
| 15 January 2027 | Fourth estimated tax payment for 2026, per IRS Form 1040-ES |
| 1 February 2027 | IRS due date for the seller's copy of a 2026 Form 1099-K |
| 15 April 2027 | 2026 return due, per the IRS |
How this looks in the Comped app
Inventory lists each card with its value and its gain against cost. Add Write-Off records postage, supplies and grading by category. The Money tab totals realized profit for the year and exports the year's sales, purchases and write-offs as a CSV.
Related guides
- The Card Vendor's Master Guide to Taxes: the full return for a card seller, line by line.
- The 1099-K for card sellers in 2026: every platform's threshold in one table.
- Selling Pokemon cards and taxes: what a Pokemon seller owes for 2026.
- 1099-K vs your real profit calculator: subtract fees, shipping, refunds and cost.
FAQ
Does TCGplayer send a 1099-K?
Yes, when you have more than $20,000 in gross payments and more than 200 sales in the calendar year. It also sends one in states with a lower threshold, or when payments were withheld because no tax ID was on file.
Is the TCGplayer 1099-K threshold $600 in 2026?
No. One older TCGplayer help page still describes a $600 threshold for 2026, from an IRS schedule the July 2025 law cancelled. TCGplayer's 1099-K FAQ and the IRS both state more than $20,000 and more than 200 sales.
Why is my TCGplayer 1099-K higher than my payouts?
The form reports gross. TCGplayer says the amount includes shipping costs, fees paid to TCGplayer, discounts, credits and refunded amounts. You subtract those on your return, along with the cost of the cards.
When does the TCGplayer 1099-K come out?
TCGplayer says the form is issued by January 31 for payments received during the prior year. It is mailed and made available to download, and you get an email when it is ready.
How do I download my TCGplayer 1099-K?
TCGplayer emails a link when the form is ready. For tax season 2024 its help page said the link opens Sovos Filing. There you enter an access code, the last 4 digits of your Social Security number and your ZIP code. TCGplayer has not said whether 2026 forms use the same steps.
Does the TCGplayer 1099-K include sales tax?
TCGplayer's FAQ does not say. Its sales tax page says the tax it collects appears in your Sales Summary Report. Compare that report with Box 1a to see whether the form's gross includes it.
I have two TCGplayer accounts. Are they counted separately?
No. TCGplayer combines all transactions for accounts under the same SSN or ITIN before applying the threshold. If the combined total passes, you receive a form for each account.
Do I owe tax if I never got a 1099?
Yes. The IRS says all income is taxable unless the tax law says it is not, whatever the amount. The threshold decides whether a form is filed, not whether profit is taxed.
SOURCES
- 1099-K FAQ, TCGplayer, checked November 2026.
- How to Access Your 1099-K Form on Sovos Filing (tax season 2024), TCGplayer, checked November 2026.
- How do sales and income tax work for sellers on TCGplayer?, TCGplayer, checked November 2026.
- IRS issues FAQs on Form 1099-K threshold under the One Big Beautiful Bill, IRS, checked November 2026.
- Form 1099-K FAQs, general information, IRS, checked November 2026.
- What to do with Form 1099-K, IRS, checked November 2026.
- Form 1099-K (Rev. December 2026), IRS, checked November 2026.
- Schedule C (Form 1040), 2026, IRS, checked November 2026.
- Publication 1099 (2026), IRS, checked November 2026.
- Forms and associated taxes for independent contractors, IRS, checked November 2026.
- Form 1040-ES, Estimated Tax for Individuals, 2026, IRS, checked October 2026.
- When to file, IRS, checked November 2026.
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.