Tax Year 2026 Form 1099-K Filing

File Form 1099-K Online for 2026

Report payment card and third-party network transactions through a streamlined e-filing workflow. Prepare your Form 1099-K records, check payee details, and handle your information returns in one place with TaxZerone.

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✓IRS-authorized
✓SOC 2 Type II
✓Federal + state
✓Secure Recipient Copies

CORRECTED (if checked)

FILER'S name

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Street address

​

Room or suite no.

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City or town

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Telephone number

​

State or province

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Country

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ZIP or foreign postal code

​

Check to indicate if FILER is a (an):

Payment settlement entity (PSE)

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Electronic Payment Facilitator (EPF)/Other third party

​

Check to indicate transactions reported are:

Payment card

​

Third party network

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FILER'S TIN

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PAYEE'S TIN

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PAYEE'S name

​

Street address

​

Apt. no.

​

City or town

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State or province

​

Country

​

ZIP or foreign postal code

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PSE'S name and telephone number

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Account number (see instructions)

​

1a Gross amount of payment card/third party network transactions

$

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1b Card Not Present transactions

$

​

OMB No. 1545-2205

Form1099-K

(Rev. December 2026)

For calendar year

20

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1c Cash tips

$

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1d TTOC

​

2 Merchant category code

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3 Number of payment transactions

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4 Federal income tax withheld

$

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5a January

$

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5b February

$

​

5c March

$

​

5d April

$

​

5e May

$

​

5f June

$

​

5g July

$

​

5h August

$

​

5i September

$

​

5j October

$

​

5k November

$

​

5l December

$

​

Payment Card and
Third Party
Network
Transactions

Copy 2

To be filed with the
recipient's state
income tax return,
when required.

6 State income tax withheld

$

​

$

​

7 State identification no.

​

8 State

​

Form1099-K(Rev. 12-2026)

www.irs.gov/Form1099K

Department of the Treasury - Internal Revenue Service

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✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail✦Bulk upload✦TIN matching✦Data validation✦Federal e-filing✦State filing✦Schedule filing✦ZeroneVault delivery✦Print and mail
1099-K Basics

What is Form 1099-K?

Form 1099-K, Payment Card and Third Party Network Transactions, is the IRS information return that payment settlement entities use to report the gross amount of payments they settle for merchants, sellers, and service providers.

It shows the gross amount of reportable payments for the year, the number of transactions, and a month-by-month breakdown. Payees use it to reconcile their income, but it is not a statement of profit and does not replace their own records

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Form 1099-K

2026

Recipient

John Doe

TIN

XXX-XX-1234

Box 1a, Gross amount of payment card/third party network transactions

$48,250

Box 3, Number of payment transactions

412

Box 4, Federal income tax withheld

$0

✓ Ready for filing
Filing Basics

Who files Form 1099-K and who receives it?

Understand which businesses must report settled payments, and which merchants and sellers receive a statement.

Who Must File Form 1099-K?

Payment settlement entities generally must file, subject to IRS rules and thresholds.

  • ✓
    Merchant acquiring banks and processors
  • ✓
    Third-party settlement organizations
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    Online marketplaces and payment apps
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    Gig, ticketing, and booking platforms that settle payments

Who Receives Form 1099-K?

The merchant, seller, or service provider whose payments were settled generally gets a copy.

  • ✓
    Retailers and merchants
  • ✓
    Online sellers and resellers
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    Freelancers and gig workers
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    Businesses paid through platforms or apps
Tax Year 2026

What's New for Form 1099-K in 2026

Stay informed about the latest Form 1099-K updates, including new reporting boxes, address fields, and third-party payment network reporting thresholds.

Here's what changed on Form 1099-K this year!

Zee Mascot

New Box 1c— Cash Tips

Report the total cash tips included in Box 1a using the new cash tips field.

New Box 1d — Treasury Tipped Occupation Codes

Enter the applicable Treasury Tipped Occupation Code(s) to identify the payee’s tipped occupation(s).

Updated Address Fields

Enter the filer’s and payee’s address information in separate, designated fields.

Third-Party Network Reporting Threshold

Third-party settlement organizations generally must report payments when the gross amount exceeds $20,000 and the transaction count exceeds 200 for the year.

Payment Card Reporting

Payment card transactions do not have the same minimum dollar and transaction-count threshold that applies to third-party network transactions.

Important Dates

2026 Form 1099-K filing deadlines

Mark these Tax Year 2026 dates so your reporting stays on schedule.

FEBRUARY 2027

MONDAY

1

Filing Deadline

Recipient Copies

February 1, 2027

Furnish Form 1099-K copies to payees by the applicable deadline.

Electronic filing

March 31, 2027

File Form 1099-K with the IRS electronically by the applicable deadline.

Stay ahead of the 2026 filing season by preparing payee information and reviewing settled payments before the deadline.

Explore 1099-K deadlines

Need an Extension to File with the IRS?

Request an extension to file Form 1099-K with the IRS electronically using Form 8809.

Need an Extension to Furnish Recipient Copies?

Request an extension to furnish Form 1099-K recipient copies using Form 15397.

Request an Extension now
Filing Requirements

What Information do you need?

Have these details ready before you start preparing Form 1099-K returns.

Filer Information

  • Payment settlement entity name
  • Employer Identification Number (EIN)
  • Business address
  • Customer service phone number
  • State ID number, where required

Payee Information

  • Payee's legal name
  • Payee's taxpayer identification number (TIN)
  • Payee's address
  • Account number, when applicable

Payment Information

  • Transaction type: payment card or third party network
  • Gross amount of reportable payments
  • Card-not-present transactions, where applicable
  • Merchant category code
  • Number of payment transactions
  • Federal income tax withheld, if any
  • Monthly gross amounts
  • State and state tax withheld, if any
How it Works

How to e-file Form 1099-K

A straightforward path from raw records to a filed return.

STEP 01

Enter or Upload

Enter the filer and payee details, or import your settlement data from supported file formats.

STEP 02

Review & Validate

Review TINs, transaction types, monthly amounts, and totals. Fix gaps and errors before you submit.

STEP 03

E-file & Deliver

Transmit Form 1099-K to the IRS electronically, add state filing where it applies, and send each payee’s statement through ZeroneVault or by mail.

Start filing Now
1099-K Filing Features

Everything You Need for 1099-K Filing

Simplify payment reporting with tools designed to make filing easier, more accurate, and more convenient.

Bulk upload

Upload many payee records using supported Excel or CSV files instead of entering each Form 1099-K manually.

Data Validation

Check filer details, payee information, and payment amounts for missing or potentially incorrect data before filing.

TIN Matching

Verify taxpayer identification information to help reduce mismatches between payee names and TINs.

1099-K Corrections

Prepare and submit corrected forms when previously filed information needs to be updated.

Federal filing

Electronically submit Form 1099-K to the IRS and manage your filing status.

State filing

Prepare and manage applicable state 1099 filing requirements alongside your federal filing.

Schedule filing

Prepare forms in advance and schedule submissions for a later date, where available.

Recipient Copies

Deliver payee copies electronically through ZeroneVault or choose postal mailing for physical copies.

State Filing

Handle 1099-K state filing alongside
federal filing

Manage applicable federal and state Form 1099-K reporting requirements through one workflow.

Federal Filing

IRS

+

State Filing

Applicable State Agency

One workflow for your filing requirements

TaxZerone helps you prepare and manage applicable federal
and state filing information without switching between multiple workflows.

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Prepare state information

✓

Review state reporting data

✓

Manage applicable state filing

✓

Track filing status

Explore state filing
Schedule filing

Prepare Today. Schedule Your Filing.

Complete your Form 1099-K returns now and set a later submission date, where available.

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Settle payment data before deadlines

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Verify payee details early

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Avoid a last-minute rush

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Keep reporting orderly

Filing Schedule

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Prepared

Scheduled

Recipient Copies

Share 1099-K copies with recipients

Finish the job by getting each required Form 1099-K statement to your recipients safely and on time.

ZeroneVault

Secure Delivery via ZeroneVault

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Online Access: Payees can open their statements electronically, where supported.

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Protected Delivery: Helps safeguard sensitive recipient data in transit.

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Download and Print: Payees can save or print their own copy.

Traditional Postal Mailing

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Printed Statements: Mail paper Form 1099-K copies to recipients who want them.

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Mailing Service: Use our mailing option to simplify delivery.

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On-Time Delivery: Schedule mailing around the IRS deadline.

Form 1099-K Pricing

Calculate Your Form 1099-K Filing Cost

Enter your number of Form 1099-K forms and see your estimated filing cost instantly. Add optional services if needed.

Form 1099-K E-filing

Price per form
Number of FormsPrice per form
1 to 25$2.49
26 to 50$1.99
51 to 100$1.59
101 to 250$1.29
251 to 500$1.09
501 to 1000$0.79
1001 and above$0.59

How many forms are you filing?

Add optional Services

pay only what you need

State Filing

File Form 1099-K forms with applicable states

$0.99/form

$0.99

Print & Mail

Mail physical Form 1099-K copies to employees.

$1.75/form

$1.75

ZeroneVault

Securely deliver employee Form 1099-K copies electronically.

$0.50/form

$0.50

Forms

1 × $2.49

Selected add-ons

None

Add-on cost

$0.00

Total Price

Based on your selected services

$2.49

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FAQs

Form 1099-K FAQs: Everything
You Need to Know

Find answers to common Form 1099-K questions about filing requirements, reporting thresholds, payment settlement entities, and the differences between Forms 1099-K and 1099-NEC.

Purpose of Form 1099-K

IRS Form 1099-K (Payment Card and Third-Party Network Transactions) is an informational tax document used to report the gross amount of payment transactions you received during a calendar year.

The primary purposes are:

  • Income Tracking: It helps the IRS ensure that businesses, freelancers, and independent contractors accurately report their digital and credit card earnings.
  • Transparency: It provides taxpayers with a record of the total payments processed on their behalf through online marketplaces (like eBay or Etsy), payment apps (like PayPal or Venmo), and credit/debit card processors.
  • Tax Compliance: Gives the IRS information that can be used to match reported payment amounts with information reported on a taxpayer's tax return.

Who files it

Payment processors, payment card companies, and certain third-party settlement organizations generally file Form 1099-K when applicable reporting requirements are met. They also provide a copy to the recipient.

Yes. There was a major recent change to the federal Form 1099-K reporting threshold. Starting with payments made after 2025, third-party settlement organizations generally must report payments for goods or services when both of these conditions are met:

  • More than $20,000 in total payments, and
  • More than 200 transactions during the calendar year.

Payment card transactions do not have this same minimum threshold. A Form 1099-K may be issued for payment card transactions regardless of the payment amount.

Important: Even if you do not receive a Form 1099-K, you must still report taxable income from goods or services on your tax return.

A Payment Settlement Entity (PSE) is an organization—such as a merchant acquiring bank or a third-party payment processor—that has the contractual obligation to make payments to a business or individual (participating payee) in settlement of electronic payment transactions.

How a PSE Relates to Form 1099-K

A PSE is the exact entity responsible for generating and filing. When you receive a Form 1099-K, the PSE is the organization listed as the filer/issuer on the form.

Form 1099-NEC reports direct payments made by a business to a non-employee contractor, while Form 1099-K reports payments processed through credit cards or third-party settlement networks like PayPal or Venmo.

FeatureForm 1099-K (Payment Card and Third Party Network Transactions)Form 1099-NEC (Nonemployee Compensation)
Who issues itPayment apps, credit card companies, or online platforms (like Stripe, PayPal, or Uber) rather than your direct client.The business or client who paid you directly via check, cash, or direct bank transfer.
PurposeReports gross sales or payments processed electronically through a networkReports direct payments for services as an independent contractor, freelancer, or gig worker.
ThresholdsPayment card transactions may be reported for any amount, while third-party network apps have distinct transaction and dollar thresholds depending on current IRS rules.A business must file if they paid you $600 or more during the year (note that some adjustments or specific transition rules may apply depending on the tax year)