1099-K thresholds by state

Key findings

• The federal test did not change for 2026. Marketplaces and payment apps report when payments exceed $20,000 and transactions exceed 200, per the IRS. The IRS adds that a platform may send a form below that.
• Seven states and DC have a state revenue page or statute that sets a lower rule. Massachusetts and Illinois name their own 1099-K figure in law. Vermont, Virginia and Maryland borrow the federal 1099-MISC threshold. DC and Arkansas apply a general 1099 rule.
• Vermont's tax department now says $2,000, not $600. Whatnot's 2026 page also lists $2,000. Stripe and Square still list Vermont at $600.
• Vermont, Virginia and Maryland each tie their rule to the federal 1099-MISC threshold. That threshold rose from $600 to $2,000 for payments made in 2026. Whatnot's 2026 page lists Maryland at $2,000, while Stripe and Square list $600.
• New Jersey's $1,000 figure appears on platform pages. No New Jersey Division of Taxation page naming a 1099-K threshold was found.
• California and North Carolina were at $600 on Whatnot's 2025 table. Whatnot's 2026 list leaves both out, and their own revenue pages give a card seller no figure below the federal test.
• None of this changes what is owed. The threshold decides whether a form is mailed. Tax is owed on profit either way.

Which states have a 1099-K threshold below the federal one?

These eight jurisdictions have a state source behind the lower rule. The figure in the second column is the one the state's own page or code gives. Each source was opened on November 13, 2026. The 1099-K guide for card sellers explains the federal rule these sit under.

The Massachusetts page refused an automated request on November 13. Its wording here matches the page text indexed that day and the page as read on October 29, 2026. Separately, eBay and PayPal say any backup withholding on an account triggers a form.

Which figure does each platform list for my state?

The platform applies the rule, so its list decides whether a form arrives. This table sets each platform's figure beside the state's own, as opened on November 13, 2026. Whatnot's column is its 2026 page. PayPal's page covers 2025 payments only.

Stripe issues Whatnot's forms, and the two disagree on Vermont, Maryland and Montana. Stripe's page says some state requirements remain subject to change for the 2026 tax season. eBay and TCGplayer say they follow state thresholds and list none. The Fanatics Collect and Cash App pages list no state amounts.

Does New Jersey have a $1,000 1099-K threshold?

Platforms report a $1,000 New Jersey threshold. Stripe's state table, opened November 13, 2026, lists New Jersey at $1,000, and Whatnot's 2026 page does the same. No Division of Taxation page naming a 1099-K threshold was found.

The nearest state source is the withholding guide NJ-WT, dated September 2025. It says copies of 1099 information returns go to New Jersey "when the amount paid or credited is $1,000 or more in a calendar year." It does not name Form 1099-K. A New Jersey seller should expect a form at $1,000 because the platforms act on that figure. New Jersey vendors also have the table-side rules in the New Jersey card show sales tax guide.

Where do the sources conflict?

Four states have appeared on threshold lists while the state's own page says something else. Both versions are shown. Vermont and Maryland, where platform pages now disagree with each other, are covered in the next section.

For California and North Carolina the conflict was with Whatnot's 2025 table. Whatnot's 2026 list no longer includes either state, so for 2026 sales the sources opened agree on the federal test. Mississippi and Missouri still conflict, and this report does not resolve them. A platform can still choose to send a form, and Whatnot's own rules are covered separately.

Why might Vermont, Virginia and Maryland move to $2,000?

Each of the three statutes borrows the federal threshold for Form 1099-MISC instead of naming a dollar amount. Vermont's law applies "the de minimis limitations of 26 U.S.C. § 6041(a)." Virginia's uses the same phrase. Maryland's uses "the filing threshold under § 6041(a)."

That federal threshold was $600 for years. The IRS says in Publication 1099 that it "increased to $2,000" for tax years after 2025, with inflation adjustments from 2027. So the number these statutes point to is $2,000 for payments made in 2026.

Vermont's tax department has published the new figure. Virginia's bulletin, written in 2020, still says $600, and every platform page opened November 13 lists Virginia at $600. Maryland's Comptroller states no amount. Whatnot's 2026 page lists Maryland and Vermont at $2,000, while Stripe and Square list both at $600. The sources conflict, and this report does not resolve them. A Virginia seller should plan on a form at $600. A Maryland or Vermont seller between $600 and $2,000 may get a form from one platform and not from another.

What do the same sales produce in different states?

The same year of sales can bring a form in one state and nothing in the next. These four sellers are examples, each on one marketplace, read against the tables above. "Expect a form" means the state figure is passed; a platform that does not list the state may not send one.

"Unclear" means the platform pages disagree, so the answer depends on which platform paid you. Montana is not on Whatnot's 2026 list, so a Whatnot seller there may get no form at $900. All four sellers report their profit either way.

What does a lower state threshold change for a card seller?

It changes whether a form arrives, and nothing else. The federal tax on card profit is the same in Massachusetts at $700 of sales as in Texas. The guide to reporting eBay sales under $20,000 walks through reporting with no form at all.

A form below $20,000 does raise the stakes on records. Box 1a is gross, so a $900 form on $900 of sales still needs the cost of those cards behind it. Comped records the cost of each card when you buy it and the fees when you sell it, which is the other half of that form. The 1099-K reconciliation calculator turns Box 1a into profit line by line.

The state is set by the address on the account. PayPal says it uses the primary address on the last day of the prior year. Check the address on each platform before January.

What should a seller in a lower-threshold state do?

Plan on a form from every platform where you pass the state figure, and have the cost of the cards ready. The form has a place for state details: boxes 6 to 8 show state income tax withheld, a state identification number and the state.

1. Check the address on each selling and payment account before December 31. The platform uses it to pick your state.
2. Total your gross and your order count on each platform, and compare them with the figures above.
3. In late January, look in each platform's tax section even if you expect nothing.
4. When a form arrives, match Box 1a to the platform's sales report for the year.
5. Subtract refunds, fees, postage and the cost of the cards on Schedule C. The form is gross.
6. If no form arrives, report the same sales from your own records.

Whatnot says a form sent below the federal test is reported only to the state. Your federal return still carries all of the income.

Do state thresholds apply to a card reader at a show?

They can, and the federal rule is different to begin with. The IRS says payment card transactions have no threshold. Square's page says it issues a form above $20,000 and 200 transactions in most states, and may report below that at its discretion.

Square lists its own state figures for card payments. They are $600 or more in DC, Maryland, Massachusetts, Vermont and Virginia, and $1,200 or more in Missouri. In Illinois it is more than $1,000 and more than 3 transactions. Report every card sale whether or not a form comes. The PayPal, Venmo and card reader guide covers those forms.

Which figures on other lists no longer apply?

Four figures still circulate that the sources opened on November 13, 2026 do not support for 2026 sales.

• A federal threshold of $600, $2,500 or $5,000. The July 2025 law restored more than $20,000 and more than 200 transactions for 2025 onward.
• California at $600. The Franchise Tax Board applies $600 to app-based drivers only.
• North Carolina at $600. The state takes a copy of the federal filing and names no lower figure.
• Vermont at $600 as a settled figure. The state's own page now says $2,000, and platform pages disagree.

Method

The list of candidate states came from platform pages, since platforms are who apply these rules. Stripe's 50-state 1099-K table, PayPal's page and Square's page were opened on November 13, 2026. Whatnot's 2026 page refused an automated request that day and was read through its help center's public article feed. PayPal's page covers 2025 payments only. Whatnot's 2025 figures are as recorded on October 29, 2026.

Each candidate was then looked up on the state revenue site or the state code on November 13, 2026. A state is in the first table only if a state source sets a rule below the federal test. Where the state source is a general 1099 rule that does not single out the 1099-K, the row says so. States with no source below the federal test, and on no platform list, were not opened one by one.

No third-party tax blog was used for any figure. State rules can change without notice, and several of these pages carry no date.

How this looks in the Comped app

A form at a state figure reports gross, like any other. A sale's Transaction screen shows what sits between that gross and profit: fees, shipping and cost basis. The Money tab totals realized profit for the year and exports it as a CSV.

Related guides

• The Card Vendor's Master Guide to Taxes: what is owed, with or without a form.
• The 1099-K for card sellers in 2026: the federal rule and each platform.
• Does Whatnot send a 1099?: who gets Whatnot's form and who issues it.
• 1099-K vs your real profit calculator: Box 1a down to net profit.

FAQ

Which states have a $600 1099-K threshold in 2026?

Massachusetts, Virginia, Montana and the District of Columbia have a state source that says $600. Maryland's statute points to the federal 1099-MISC threshold, which is $2,000 for 2026, and its Comptroller states no amount. Vermont was $600 and its tax department now says $2,000. Some platform pages still list $600 for both.

How much can I sell on eBay before I get a 1099 in my state?

The federal test is more than $20,000 and more than 200 transactions. In the states in the first table, a form can come at the state figure. eBay's page refers to state minimum reporting thresholds and does not list them.

Is the New Jersey 1099-K threshold $1,000?

Platforms report a $1,000 New Jersey threshold and act on it. The state's withholding guide has a general $1,000 rule for 1099 copies but does not name the 1099-K. No Division of Taxation page naming a 1099-K threshold was found.

Does California have a $600 1099-K rule?

Only for app-based drivers, according to the Franchise Tax Board. For other sellers the FTB describes the federal test of more than $20,000 and more than 200 transactions. Whatnot's 2025 table listed California at $600. Its 2026 list does not.

Should I just stay under the threshold?

No. The threshold is a reporting rule, not a tax rule. Profit under any threshold is taxable and goes on the return the same way.

Do I owe state tax because my state has a lower threshold?

The threshold does not create a tax. It decides whether the platform sends a form to you and the state. State income tax on business profit follows the state's own income tax rules.

What is the 1099-K threshold in a state that is not listed here?

The federal test: more than $20,000 and more than 200 transactions on one platform. Stripe's 50-state table lists every other state as the same as the IRS, as filing only when state tax was withheld, or as requiring no 1099-K filing. A platform may still send a form below the threshold.

Which address decides my state for the 1099-K?

The address on the account. Massachusetts keys its rule to a payee with a Massachusetts address, and Virginia to a Virginia mailing address. PayPal says it uses the primary address on the last day of the prior year.

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.