About 1099KStateMap

The federal Form 1099-K threshold rolled back to $20,000 in gross payments and 200 transactions for tax year 2026. But more than a dozen states never conformed — they require 1099-K filings at amounts as low as $600 (and in some cases $100). The result is wide consumer confusion: someone selling a couple hundred dollars of items on a peer-to-peer platform may suddenly receive a 1099-K from one state when nothing of the kind would happen federally.

This site exists to make the state-by-state picture readable in a single click. Pick your state, optionally enter your gross payments and transaction count, and you'll see (a) the federal threshold, (b) your state's threshold, (c) whether you should expect a 1099-K, and (d) what to do next. Every threshold is cited to a primary source, and every refresh is logged on the changelog.

We hold ourselves to three rules:

• Every threshold claim cites an IRS or state Department of Revenue primary URL — never an aggregator.
• Where a primary source can't be verified in a given session, the row is flagged as unverified rather than guessed at.
• Every page on the site links to its source. If we change a number, that change is logged on the changelog with a date and the cited URL.

Editorial and threshold corrections: [email protected]

We respond fastest to threshold corrections that include a primary-source URL (state DOR / state legislature / IRS publication).