1099KStateMap
TY2026 · federal rollback in effect

Will you receive a 1099-K?State by state, in one click.

The federal threshold rolled back to $20,000 and 200 transactions for tax year 2026. But 9+ states still require 1099-K reporting at lower amounts.

Tip: press Cmd + K anywhere on the site.

1099KStateMap provides informational summaries of state-by-state 1099-K threshold rules. This is not tax advice. Thresholds change frequently; always verify directly with your state's department of revenue or consult a licensed tax professional before filing.

Lowest state thresholds — non-conforming

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These states require 1099-K reporting at amounts far below the federal floor — often hundreds of dollars vs the $20,000 federal threshold.

Rhode Island

Non-conforming
$100
no transaction floor · effective TY2026

Rhode Island requires Form 1099 filings for all payments of $100 or more regardless of whether there is Rhode Island withholding. Statutory basis: R.I. Gen. Laws §44-30-92 (tax administrator may require returns of information for amounts of one hundred dollars or more to any Rhode Island personal income taxpayer). Cross-check addition during 2026-05-12 sweep (was NOT in the scoping doc's original 8-state non-conforming list). Verification: search-summary confirmed only; WebFetch to RI PDF returned 403. Decoder should display $100 with caveat that this is general 1099 (not 1099-K-isolated) until RI DOR explicitly addresses 1099-K. If verified, RI is the LOWEST state threshold in the US.

District of Columbia

Non-conforming
$600
no transaction floor · effective TY2026

DC OTR's annual MyTax 1099/W2G Instructions require copies of federal Form 1099 to be submitted for income of $600 or more paid to a DC resident or nonresident in any calendar year. The $600 threshold is general 1099 (not 1099-K specifically isolated). Source: search-summary-confirmed against PDF on otr.cfo.dc.gov — PDF binary not text-extractable via WebFetch on 2026-05-12; verbatim language confirmed via Google site:otr.cfo.dc.gov search snippet only. Decoder MUST disclaim that DC threshold is general 1099 reporting (not 1099-K-specific) until manual PDF review confirms 1099-K-specific language.

Maryland

Non-conforming
$600
no transaction floor · effective TY2026

Maryland SB 192 (2020) established that third-party settlement organizations report to the Comptroller and the payee the amount of gross payments received during the taxable year if the amount exceeds $600. Verification status: search-summary confirmed (mgaleg.maryland.gov/2020RS/fnotes/bil_0002/sb0192.pdf + marylandcomptroller.gov 2025 instructions) on 2026-05-12, but PDF binary NOT text-extractable via WebFetch and one fetch attempt returned model-hallucinated content ($20,000/200tx) which was discarded. Statute citation §10-804 is APPROXIMATE — SB 192 amended Title 10 Subtitle 8 of the Tax-General Article; decoder should display only 'per Maryland SB 192 (2020)' until exact Md. Code section is manually pinned from a readable HTML source.

Non-conforming state thresholds vs federal $20,000

States below the federal $20,000 floor require separate state-level 1099-K reporting even when the federal threshold isn't met.

Federal source

26 U.S.C. §6050W(e); IRS News Release IR-2025-107 (Oct 23, 2025)

View the full citation manifest →

Editorial standards

Every threshold is pinned to a state DOR or IRS primary source. Quarterly refresh cadence with a public changelog.

Read our methodology →

All 50 states + DC

AlabamaConforms
Uses federal $20,000 + 200 tx
AlaskaConforms
Uses federal $20,000 + 200 tx
ArizonaConforms
Uses federal $20,000 + 200 tx
ArkansasUnknown
Verification pending
CaliforniaConforms
Uses federal $20,000 + 200 tx
ColoradoConforms
Uses federal $20,000 + 200 tx
ConnecticutConforms
Uses federal $20,000 + 200 tx
DelawareConforms
Uses federal $20,000 + 200 tx
District of ColumbiaNon-conforming
$600
FloridaConforms
Uses federal $20,000 + 200 tx
GeorgiaConforms
Uses federal $20,000 + 200 tx
HawaiiConforms
Uses federal $20,000 + 200 tx
IdahoConforms
Uses federal $20,000 + 200 tx
IllinoisNon-conforming
$1,000 + 4 tx
IndianaConforms
Uses federal $20,000 + 200 tx
IowaConforms
Uses federal $20,000 + 200 tx
KansasConforms
Uses federal $20,000 + 200 tx
KentuckyConforms
Uses federal $20,000 + 200 tx
LouisianaConforms
Uses federal $20,000 + 200 tx
MaineConforms
Uses federal $20,000 + 200 tx
MarylandNon-conforming
$600
MassachusettsNon-conforming
$600
MichiganConforms
Uses federal $20,000 + 200 tx
MinnesotaConforms
Uses federal $20,000 + 200 tx
MississippiNon-conforming
$600
MissouriConforms
Uses federal $20,000 + 200 tx
MontanaConforms
Uses federal $20,000 + 200 tx
NebraskaConforms
Uses federal $20,000 + 200 tx
NevadaConforms
Uses federal $20,000 + 200 tx
New HampshireConforms
Uses federal $20,000 + 200 tx
New JerseyNon-conforming
$1,000
New MexicoConforms
Uses federal $20,000 + 200 tx
New YorkConforms
Uses federal $20,000 + 200 tx
North CarolinaConforms
Uses federal $20,000 + 200 tx
North DakotaConforms
Uses federal $20,000 + 200 tx
OhioConforms
Uses federal $20,000 + 200 tx
OklahomaConforms
Uses federal $20,000 + 200 tx
OregonConforms
Uses federal $20,000 + 200 tx
PennsylvaniaConforms
Uses federal $20,000 + 200 tx
Rhode IslandNon-conforming
$100
South CarolinaConforms
Uses federal $20,000 + 200 tx
South DakotaConforms
Uses federal $20,000 + 200 tx
TennesseeConforms
Uses federal $20,000 + 200 tx
TexasConforms
Uses federal $20,000 + 200 tx
UtahConforms
Uses federal $20,000 + 200 tx
VermontNon-conforming
$600
VirginiaNon-conforming
$600
WashingtonConforms
Uses federal $20,000 + 200 tx
West VirginiaConforms
Uses federal $20,000 + 200 tx
WisconsinConforms
Uses federal $20,000 + 200 tx
WyomingConforms
Uses federal $20,000 + 200 tx

51 of 51states shown. Click a row to open the state's full decoder.

Verification in progress. 11 of 51state rows are currently pinned to a primary source. The rest carry an “unverified” badge until their state Department of Revenue page is read directly — we ship that status publicly rather than guess.

CPA / EA Reviewer

Editorial review of state 1099-K threshold claims is provided by a licensed Certified Public Accountant or Enrolled Agent with multi-state experience.

[PLACEHOLDER: Reviewer Name + Credential (CPA license # / EA #) + State + LinkedIn + last-verified YYYY-MM-DD]

How we verify

Every state row in our decoder cites the state Department of Revenue or state-statute primary source. Where verification is pending, the row is flagged as unverified rather than guessed at. Full methodology and refresh cadence on the methodology page.

Informational, not tax advice

1099KStateMap provides summaries of state-by-state 1099-K reporting thresholds, drawn from IRS publications and state Department of Revenue primary sources. Thresholds change frequently. Always verify directly with your state's DOR or consult a licensed tax professional before filing.