Primary-source citation manifest

Every threshold claim on this site is pinned to an IRS publication or a state Department of Revenue / state legislature primary URL. Rows flagged unverified are awaiting primary-source verification and are rendered with a warning badge throughout the site.

11 of 51 states verified40 pending

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.

Federal source

IRS — TY2026 threshold

$20,000+ 200 transactions

Federal rollback effective TY2026 per the One, Big, Beautiful Bill (P.L. 119-21, signed July 4, 2025). Pre-ARPA $20,000 + 200-transaction TPSO de minimis rule reinstated. Verbatim source: IRS News Release IR-2025-107 (Oct 23, 2025). Statutory basis: 26 U.S.C. §6050W(e). Note: Pub 5717 is the IRIS Taxpayer Portal User Guide, not the threshold source; that error in earlier scoping has been corrected here.

26 U.S.C. §6050W(e); IRS News Release IR-2025-107 (Oct 23, 2025)irs.gov · verified May 12, 2026

State sources

One row per state + DC. Click a primary source to read the source page directly.

State	Threshold	Statute / citation	Primary source	Verified
Alabama AL	federal	verification pending	unverified	—
Alaska AK	federal	verification pending	unverified	—
Arizona AZ	federal	verification pending	unverified	—
Arkansas AR	unknown	verification pending	unverified	—
California CA	federal	verification pending	unverified	—
Colorado CO	federal	verification pending	unverified	—
Connecticut CT	federal	verification pending	portal.ct.gov/drs/withholding-taxes/1099s-electronic-filing-…	—
Delaware DE	federal	verification pending	unverified	—
District of Columbia DC	$600	DC OTR MyTax 1099/W-2G Instructions (annual; non-conforming general $600 1099 reporting threshold)	otr.cfo.dc.gov/publication/2025-mytax-1099-w2g-instructions-…	May 12, 2026
Florida FL	federal	verification pending	unverified	—
Georgia GA	federal	verification pending	unverified	—
Hawaii HI	federal	verification pending	unverified	—
Idaho ID	federal	verification pending	unverified	—
Illinois IL	$1,000 + 4tx	Illinois Dept. of Revenue PUB-110 (R-01/26); 35 ILCS 5/ (Illinois Income Tax Act, general authority)	tax.illinois.gov/research/publications/pubs/filing-and-stora…	May 12, 2026
Indiana IN	federal	verification pending	unverified	—
Iowa IA	federal	verification pending	unverified	—
Kansas KS	federal	verification pending	unverified	—
Kentucky KY	federal	verification pending	unverified	—
Louisiana LA	federal	verification pending	unverified	—
Maine ME	federal	verification pending	unverified	—
Maryland MD	$600	Md. Code Ann., Tax-General §10-804 et seq. (per SB 192 of 2020); Maryland Comptroller annual 1099 reporting instructions	marylandcomptroller.gov/content/dam/mdcomp/tax/instructions/…	May 12, 2026
Massachusetts MA	$600	M.G.L. c. 62C, §8; 830 CMR 62C.8.1; TIR 17-11	mass.gov/info-details/ma-reporting-requirements-for-third-pa…	May 12, 2026
Michigan MI	federal	verification pending	unverified	—
Minnesota MN	federal	verification pending	unverified	—
Mississippi MS	$600	Mississippi Dept. of Revenue 1099 Guidance (general $600 1099 reporting threshold)	dor.ms.gov/news/1099-guidance-recipients	May 12, 2026
Missouri MO	federal	verification pending	unverified	—
Montana MT	federal	verification pending	unverified	—
Nebraska NE	federal	verification pending	unverified	—
Nevada NV	federal	verification pending	unverified	—
New Hampshire NH	federal	verification pending	unverified	—
New Jersey NJ	$1,000	NJ-WT (New Jersey Income Tax Withholding Instructions); N.J.S.A. 54A:8-1 et seq. (Gross Income Tax Act, general authority)	nj.gov/treasury/taxation/pdf/current/njwt.pdf	May 12, 2026
New Mexico NM	federal	verification pending	unverified	—
New York NY	federal	N.Y. Tax Law §1703 (1099-K reporting; conforms to federal threshold)	tax.ny.gov/bus/multi/reporting_requiremts.htm	May 12, 2026
North Carolina NC	federal	verification pending	unverified	—
North Dakota ND	federal	verification pending	unverified	—
Ohio OH	federal	verification pending	unverified	—
Oklahoma OK	federal	verification pending	unverified	—
Oregon OR	federal	verification pending	unverified	—
Pennsylvania PA	federal	verification pending	unverified	—
Rhode Island RI	$100	R.I. Gen. Laws §44-30-92 (general 1099 reporting threshold of $100); RI Division of Taxation Withholding Filing Requirements	tax.ri.gov/sites/g/files/xkgbur541/files/2025-12/Withholding…	May 12, 2026
South Carolina SC	federal	verification pending	unverified	—
South Dakota SD	federal	verification pending	unverified	—
Tennessee TN	federal	verification pending	unverified	—
Texas TX	federal	verification pending	unverified	—
Utah UT	federal	verification pending	unverified	—
Vermont VT	$600	32 V.S.A. §5862d (Act 73 of 2017)	tax.vermont.gov/news/1099-k-information-reporting	May 12, 2026
Virginia VA	$600	Va. Code §58.1-356 (applies §6041(a) IRC de minimis — $600 — in lieu of §6050W(e)); Virginia Tax Bulletin 20-10	law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-3…	May 12, 2026
Washington WA	federal	verification pending	unverified	—
West Virginia WV	federal	verification pending	unverified	—
Wisconsin WI	federal	verification pending	unverified	—
Wyoming WY	federal	verification pending	unverified	—

Alabama
AL
Conforms
Uses federal threshold
verification pending
source verification pending—
Alaska
AK
Conforms
Uses federal threshold
verification pending
source verification pending—
Arizona
AZ
Conforms
Uses federal threshold
verification pending
source verification pending—
Arkansas
AR
Unknown
Verification pending
verification pending
source verification pending—
California
CA
Conforms
Uses federal threshold
verification pending
source verification pending—
Colorado
CO
Conforms
Uses federal threshold
verification pending
source verification pending—
Connecticut
CT
Conforms
Uses federal threshold
verification pending
Open source—
Delaware
DE
Conforms
Uses federal threshold
verification pending
source verification pending—
District of Columbia
DC
Non-conforming
$600
DC OTR MyTax 1099/W-2G Instructions (annual; non-conforming general $600 1099 reporting threshold)
Open sourceMay 12, 2026
Florida
FL
Conforms
Uses federal threshold
verification pending
source verification pending—
Georgia
GA
Conforms
Uses federal threshold
verification pending
source verification pending—
Hawaii
HI
Conforms
Uses federal threshold
verification pending
source verification pending—
Idaho
ID
Conforms
Uses federal threshold
verification pending
source verification pending—
Illinois
IL
Non-conforming
$1,000 + 4tx
Illinois Dept. of Revenue PUB-110 (R-01/26); 35 ILCS 5/ (Illinois Income Tax Act, general authority)
Open sourceMay 12, 2026
Indiana
IN
Conforms
Uses federal threshold
verification pending
source verification pending—
Iowa
IA
Conforms
Uses federal threshold
verification pending
source verification pending—
Kansas
KS
Conforms
Uses federal threshold
verification pending
source verification pending—
Kentucky
KY
Conforms
Uses federal threshold
verification pending
source verification pending—
Louisiana
LA
Conforms
Uses federal threshold
verification pending
source verification pending—
Maine
ME
Conforms
Uses federal threshold
verification pending
source verification pending—
Maryland
MD
Non-conforming
$600
Md. Code Ann., Tax-General §10-804 et seq. (per SB 192 of 2020); Maryland Comptroller annual 1099 reporting instructions
Open sourceMay 12, 2026
Massachusetts
MA
Non-conforming
$600
M.G.L. c. 62C, §8; 830 CMR 62C.8.1; TIR 17-11
Open sourceMay 12, 2026
Michigan
MI
Conforms
Uses federal threshold
verification pending
source verification pending—
Minnesota
MN
Conforms
Uses federal threshold
verification pending
source verification pending—
Mississippi
MS
Non-conforming
$600
Mississippi Dept. of Revenue 1099 Guidance (general $600 1099 reporting threshold)
Open sourceMay 12, 2026
Missouri
MO
Conforms
Uses federal threshold
verification pending
source verification pending—
Montana
MT
Conforms
Uses federal threshold
verification pending
source verification pending—
Nebraska
NE
Conforms
Uses federal threshold
verification pending
source verification pending—
Nevada
NV
Conforms
Uses federal threshold
verification pending
source verification pending—
New Hampshire
NH
Conforms
Uses federal threshold
verification pending
source verification pending—
New Jersey
NJ
Non-conforming
$1,000
NJ-WT (New Jersey Income Tax Withholding Instructions); N.J.S.A. 54A:8-1 et seq. (Gross Income Tax Act, general authority)
Open sourceMay 12, 2026
New Mexico
NM
Conforms
Uses federal threshold
verification pending
source verification pending—
New York
NY
Conforms
Uses federal threshold
N.Y. Tax Law §1703 (1099-K reporting; conforms to federal threshold)
Open sourceMay 12, 2026
North Carolina
NC
Conforms
Uses federal threshold
verification pending
source verification pending—
North Dakota
ND
Conforms
Uses federal threshold
verification pending
source verification pending—
Ohio
OH
Conforms
Uses federal threshold
verification pending
source verification pending—
Oklahoma
OK
Conforms
Uses federal threshold
verification pending
source verification pending—
Oregon
OR
Conforms
Uses federal threshold
verification pending
source verification pending—
Pennsylvania
PA
Conforms
Uses federal threshold
verification pending
source verification pending—
Rhode Island
RI
Non-conforming
$100
R.I. Gen. Laws §44-30-92 (general 1099 reporting threshold of $100); RI Division of Taxation Withholding Filing Requirements
Open sourceMay 12, 2026
South Carolina
SC
Conforms
Uses federal threshold
verification pending
source verification pending—
South Dakota
SD
Conforms
Uses federal threshold
verification pending
source verification pending—
Tennessee
TN
Conforms
Uses federal threshold
verification pending
source verification pending—
Texas
TX
Conforms
Uses federal threshold
verification pending
source verification pending—
Utah
UT
Conforms
Uses federal threshold
verification pending
source verification pending—
Vermont
VT
Non-conforming
$600
32 V.S.A. §5862d (Act 73 of 2017)
Open sourceMay 12, 2026
Virginia
VA
Non-conforming
$600
Va. Code §58.1-356 (applies §6041(a) IRC de minimis — $600 — in lieu of §6050W(e)); Virginia Tax Bulletin 20-10
Open sourceMay 12, 2026
Washington
WA
Conforms
Uses federal threshold
verification pending
source verification pending—
West Virginia
WV
Conforms
Uses federal threshold
verification pending
source verification pending—
Wisconsin
WI
Conforms
Uses federal threshold
verification pending
source verification pending—
Wyoming
WY
Conforms
Uses federal threshold
verification pending
source verification pending—

CPA / EA review: onboarding in progress

No external reviewer has signed off on this site yet. Once onboarding completes, state 1099-K threshold claims will be reviewed by a licensed Certified Public Accountant or Enrolled Agent with multi-state experience, and the reviewer's name, credential, state of license, and last-verified date will be displayed here. We do not display a reviewer name until a real, verifiable credential is on file.

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.