Methodology

For every state row in our decoder, we identify the controlling primary source: a state Department of Revenue (DOR) publication, a state legislature statute, or the IRS publication for the federal row. We fetch the source directly and record the verbatim threshold text alongside its URL and the date we read it.

Where a state's threshold cannot be pinned to a primary source in the current session, the row is flagged as unverified rather than guessed at. Secondary aggregators (TaxBandits, Sovos, Wave, Plante Moran, Eide Bailly, etc.) are useful cross-checks but are never load-bearing citations on this site.

State 1099-K thresholds change. Some states revise annually as part of routine DOR rule-making; others change with legislative session. We re-verify on a quarterly cadence at minimum, and ad-hoc when we receive notice of a change.

Every revision is recorded on the changelog page with the date, the affected state(s), and the cited primary source.

Every threshold claim on this site is reviewed by a licensed Certified Public Accountant or Enrolled Agent with multi-state experience before publication. The reviewer's credential, state of license, and a public verifier link (state CPA board or IRS EA directory) are listed on the about page.

1099KStateMap covers the state-by-state issuance threshold for Form 1099-K — that is, the gross-payments-and-transactions floor that triggers a payment settlement entity (PSE) to send you a 1099-K. The decoder does not compute income tax owed, does not account for cost basis, refunds, or business deductions, and does not substitute for advice from a licensed tax professional.

Income is taxable regardless of whether a 1099-K is issued. The presence or absence of a 1099-K does not change your underlying filing obligation; it changes only the IRS / state-DOR's information-return paper trail.