Form 1099-K (Rev. December 2026)

Status: Original and derived artifacts are available for this document.

Download: pdf

Attention:
Which Revision To Use for Which Year. We issue information returns up to a year in
advance of when issuers will first file them. For all forms that we do not issue annually (such
as Form 1040), the year of the revision date is the first year for which issuers are to use the
form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC,
Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will
first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for
2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first
to report amounts for calendar year 2026 with the first filings with the IRS beginning in
January 2027.
We release these and other information return forms and their instructions up to a year in
advance of when you, as an issuer, are required to file them with the IRS. We do this because
the information return forms have multiple uses. We also provide a copy of the form for the
form issuer to use to furnish a copy of the form to the recipient. We require filers of
information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will
be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish
the information return to the recipient at the time they know what they will have to report to the
IRS beginning the following January. For example, you cannot file the December 2026
revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026
until January 2027. However, you may want to furnish the recipient (the seller of the home)
their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form
1099-S the following January, a year later, when the recipient may have a new mailing
address. We therefore make the Form 1099-S for use in reporting 2026 sales available just
before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient
for sales beginning in 2026, even though the form can’t be filed with the IRS until January
2027. We also post drafts and final revisions of information returns well in advance so that
issuers will know at the beginning of a year what information they need to collect during that
year so they can report it to the IRS beginning in January of the following year.
Note: We make available Copy A for informational purposes only. Copy A appears in red,
similar to the official printed form. However, official printed versions of Copy A are scannable,
but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this
PDF; we may impose a penalty for filing information return forms that we can’t scan. See part
O in Publication 1099, General Instructions for Certain Information Returns, at
IRS.gov/Form1099 for more information about penalties.
You may download and print Copy B and other copies of this form, which appear in black, to
satisfy the requirement to furnish the information to the recipient.
If you have 10 or more information returns, in the aggregate, to file, you may be required to
e-file information returns. You’ll find that it is easier and faster to e-file using our free
Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.
To order official IRS information returns, which include a scannable Copy A for filing with the
IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you
the forms you request and their instructions, as well as any publications you may order.
Note: The order limit for most information returns is 10 due to the e-file requirement.
See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

1010

VOID

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

FILER’S name
Street address

Room or suite no.

City or town

Telephone number
ZIP or foreign postal code

$
1b Card Not Present
transactions

$
1c Cash tips

OMB No. 1545-2205

Payment Card and
Third Party
(Rev. December 2026)
Network
For calendar year
Transactions
Form

1099-K

1d TTOC

Copy A

State or province

Country

Check to indicate if FILER is a (an):

Check to indicate transactions
reported are:

Payment settlement entity (PSE)
Electronic payment facilitator
(EPF)/Other third party

Payment card
Third party network

$

FILER’S TIN

PAYEE’S TIN

5a January

5b February

$

$

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

5i September

5j October

$

$

5k November

5l December

$

$

2nd TIN not.

6 State income tax withheld

7 State identification no.

8 State

Apt. no.

City or town
State or province

Country

ZIP or foreign postal code

PSE’S name and telephone number

3 Number of payment
transactions

For
Internal Revenue
Service Center
For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

$
$

Account number (see instructions)
Form 1099-K (Rev. 12-2026) Created 4/30/26

2 Merchant category code

4 Federal income tax withheld

PAYEE’S name

Street address

$

Cat. No. 54118B

Do Not Cut or Separate Forms on This Page

www.irs.gov/Form1099K

—

Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page

VOID

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

FILER’S name
Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

$
1b Card Not Present
transactions

$
1c Cash tips

OMB No. 1545-2205

Payment Card and
Third Party
(Rev. December 2026)
Network
For calendar year
Transactions
Form

1099-K

1d TTOC

$
2 Merchant category code

3 Number of payment
transactions

Check to indicate if FILER is a (an):

Check to indicate transactions
reported are:

Payment settlement entity (PSE)
Electronic payment facilitator
(EPF)/Other third party

Payment card
Third party network

$

FILER’S TIN

PAYEE’S TIN

5a January

5b February

$

$

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

5i September

5j October

$

$

5k November

5l December

$

$

6 State income tax withheld

7 State identification no.

4 Federal income tax withheld

PAYEE’S name

Street address

Apt. no.

City or town
State or province
PSE’S name and telephone number
Account number (see instructions)
Form 1099-K (Rev. 12-2026)

Country

Copy 1
For State Tax
Department

ZIP or foreign postal code

8 State

$
$
www.irs.gov/Form1099K

Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
1a Gross amount of payment
card/third party network
transactions

FILER’S name
Street address

Room or suite no.

City or town

Telephone number

State or province

Country

ZIP or foreign postal code

$
1b Card Not Present
transactions

$
1c Cash tips

OMB No. 1545-2205

Payment Card and
Third Party
(Rev. December 2026)
Network
For calendar year
Transactions
Form

1099-K

1d TTOC

2 Merchant category code

3 Number of payment
transactions

Check to indicate if FILER is a (an):

Check to indicate transactions
reported are:

Payment settlement entity (PSE)
Electronic payment facilitator
(EPF)/Other third party

Payment card
Third party network

$

FILER’S TIN

PAYEE’S TIN

5a January

5b February

$

$

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

5i September

5j October

$

$

5k November

5l December

$

$

6 State income tax withheld

7 State identification no.

4 Federal income tax withheld

PAYEE’S name

Street address

Apt. no.

City or town
State or province

Country

ZIP or foreign postal code

PSE’S name and telephone number

For Payee
This is important tax
information and is
being furnished to
the IRS. If you are
required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if
taxable income
results from this
transaction and the
IRS determines that it
has not been
reported.

8 State

$
$

Account number (see instructions)
Form 1099-K (Rev. 12-2026)

Copy B

$

(Keep for your records)

www.irs.gov/Form1099K

Department of the Treasury - Internal Revenue Service

Instructions for Payee
You have received this form because you have either (a) accepted payment
cards for payments, or (b) received payments through a third party network
in the calendar year reported on this form. Merchant acquirers and third
party settlement organizations, as payment settlement entities (PSEs),
must report the proceeds of payment card and third party network
transactions made to you on Form 1099-K under Internal Revenue Code
section 6050W. The PSE may have contracted with an electronic payment
facilitator (EPF) or other third party payer to make payments to you.
If you have questions about the amounts reported on this form, contact
the FILER whose information is shown in the upper-left corner on the front
of this form. If you do not recognize the FILER shown in the upper-left
corner of the form, contact the PSE whose name and phone number are
shown in the lower-left corner of the form above your account number.
Note: For more information on why you received your Form 1099-K, go to
www.irs.gov/KnowYour1099K. For information on what to do with your
Form 1099-K, go to www.irs.gov/businesses/what-to-do-with-form-1099-k.
If the Form 1099-K is related to your business, see Pub. 334 for more
information. If the Form 1099-K is related to your work as part of the gig
economy, go to www.irs.gov/GigEconomy.

Box 1b. Shows the aggregate gross amount of all reportable payment
transactions made to you through the PSE during the calendar year where
the card was not present at the time of the transaction or the card number
was keyed into the terminal. Typically, this relates to online sales, phone
sales, or catalogue sales. If the box for third party network is checked, or if
these are third party network transactions, Card Not Present transactions
will not be reported.
Box 1c. Shows the total amount of cash tips reported by the filer. “Cash
tips” include tips received in cash or charged. This amount is also included
in the amount reported in box 1a. Use the amount in box 1c in determining
the deduction for qualified tips in Part II of Schedule 1-A (Form 1040).
Box 1d. Shows up to two Treasury Tipped Occupation Code(s) (TTOC) for
your tipped occupation(s). Use this code(s) in determining the deduction
for qualified tips in Part II of Schedule 1-A (Form 1040). If the occupation
code 000 is used, and no other code is included in box 1d, your cash
tips are not qualified tips; do not use the amount reported in box 1c for the
deduction for qualified tips.
Box 2. Shows the merchant category code used for payment card/third
party network transactions (if available) reported on this form.

See the separate instructions for your income tax return for using the
information reported on this form.

Box 3. Shows the number of payment transactions (not including refund
transactions) processed through the payment card/third party network.

Payee’s taxpayer identification number (TIN). For your protection, this
form may show only the last four digits of your TIN (social security number
(SSN), individual taxpayer identification number (ITIN), adoption taxpayer
identification number (ATIN), or employer identification number (EIN)).
However, the issuer has reported your complete TIN to the IRS.

Box 4. Shows backup withholding. Generally, a payer must backup
withhold if you did not furnish your TIN or you did not furnish the correct
TIN to the payer. See Form W-9, Request for Taxpayer Identification
Number and Certification, and Pub. 505. Include this amount on your
income tax return as tax withheld.

Account number. May show an account number or other unique number
the PSE assigned to distinguish your account.

Boxes 5a–5l. Show the gross amount of payment card/third party network
transactions made to you for each month of the calendar year.

Box 1a. Shows the aggregate gross amount of payment card/third party
network transactions made to you through the PSE during the calendar
year.

Boxes 6–8. Show state and local income tax withheld from the payments.

Note: The gross amount is the total dollar amount of total reportable
payment transactions without regard to any adjustments for credits, cash
equivalents, discount amounts, fees, refunded amounts, shipping
amounts, or any other amounts. The dollar amount of each transaction is
determined on the date of the transaction.

Future developments. For the latest information about developments
related to Form 1099-K and its instructions, such as legislation enacted
after they were published, go to www.irs.gov/Form1099K.
Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for nocost online federal tax preparation, e-filing, and direct deposit or payment
options.

CORRECTED (if checked)
1a Gross amount of payment
card/third party network
transactions

FILER’S name
Street address

Room or suite no.

City or town

Telephone number
ZIP or foreign postal code

$
1b Card Not Present
transactions

$
1c Cash tips

OMB No. 1545-2205

Payment Card and
Third Party
(Rev. December 2026)
Network
For calendar year
Transactions
Form

1099-K

1d TTOC

State or province

Country

Check to indicate if FILER is a (an):

Check to indicate transactions
reported are:

Payment settlement entity (PSE)
Electronic payment facilitator
(EPF)/Other third party

Payment card
Third party network

$

FILER’S TIN

PAYEE’S TIN

5a January

5b February

$

$

5c March

5d April

$

$

5e May

5f June

$

$

5g July

5h August

$

$

5i September

5j October

$

$

5k November

5l December

$

$

6 State income tax withheld

7 State identification no.

Apt. no.

City or town
State or province
PSE’S name and telephone number
Account number (see instructions)
Form 1099-K (Rev. 12-2026)

Country

2 Merchant category code

3 Number of payment
transactions

4 Federal income tax withheld

PAYEE’S name

Street address

Copy 2

$

ZIP or foreign postal code

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

8 State

$
$
www.irs.gov/Form1099K

Department of the Treasury - Internal Revenue Service