OMB control number
Information Reporting for Payments Made in Settlement of Payment Card and Third-Party Network Transactions
OMB 1545-2205 · TREAS/IRS.
OMB 1545-2205
This information collection covers final regulations implementing mendments to the Income Tax Regulations (26 CFR part 1) relating to information reporting under sections 6041, 6041A, 6050W, and 6051 of the Internal Revenue Code (Code). The form reflects payments made in settlement of merchant card and third-party network transactions for purchases of goods and/or services made with merchant cards and through third-party networks.
The latest form for Information Reporting for Payments Made in Settlement of Payment Card and Third-Party Network Transactions expires 2029-06-30 and is listed under ICR 202601-1545-004.
Latest Forms, Documents, and Supporting Material
| Document | Type |
|---|---|
 Form 1099-K Payment Card and Third Party Network Transactions | Form |
 Final 1545-2205 Comment Matrix-CLEAN.docx | Supplementary Document |
| 1545-2205 Supporting Statement 2026.docx | Supporting Statement A |
| PayPal-Stripe Comment on Draft Form 1099-K.pdf | Public Comments |
 Form 1099-K, Payment Card and Third Party Network Transactions |
Form |
| Form 1099-K, Payment Card and Third Party Network Transactions |
Instruction |
All Historical Document Collections
| Reference | Filing | Received | Concluded | Action |
|---|---|---|---|---|
| 202601-1545-004 | Revision of a currently approved collection | 2026-04-30 | ||
| 202301-1545-003 | Revision of a currently approved collection | 2023-01-31 | Approved without change | |
| 201906-1545-005 | Extension without change of a currently approved collection | 2019-08-29 | Approved without change | |
| 201601-1545-008 | Revision of a currently approved collection | 2016-02-29 | Approved without change | |
| 201210-1545-012 | Revision of a currently approved collection | 2012-10-31 | Approved without change | |
| 201104-1545-011 | Extension without change of a currently approved collection | 2011-08-31 | Approved without change | |
| 201102-1545-003 | New collection (Request for a new OMB Control Number) | 2011-02-08 | Approved without change |