1099KStateMap

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.

  • Alabama
    AL
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Alabama 2026-05-12]

    source verification pending—
  • Alaska
    AK
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Alaska 2026-05-12]

    source verification pending—
  • Arizona
    AZ
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Arizona 2026-05-12]

    source verification pending—
  • Arkansas
    AR
    Unknown
    Verification pending

    [PLACEHOLDER: verify Arkansas 2026-05-12]

    source verification pending—
  • California
    CA
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify California 2026-05-12]

    source verification pending—
  • Colorado
    CO
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Colorado 2026-05-12]

    source verification pending—
  • Connecticut
    CT
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Connecticut 2026-05-12]

    Open source—
  • Delaware
    DE
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Delaware 2026-05-12]

    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

    [PLACEHOLDER: verify Florida 2026-05-12]

    source verification pending—
  • Georgia
    GA
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Georgia 2026-05-12]

    source verification pending—
  • Hawaii
    HI
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Hawaii 2026-05-12]

    source verification pending—
  • Idaho
    ID
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Idaho 2026-05-12]

    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

    [PLACEHOLDER: verify Indiana 2026-05-12]

    source verification pending—
  • Iowa
    IA
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Iowa 2026-05-12]

    source verification pending—
  • Kansas
    KS
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Kansas 2026-05-12]

    source verification pending—
  • Kentucky
    KY
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Kentucky 2026-05-12]

    source verification pending—
  • Louisiana
    LA
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Louisiana 2026-05-12]

    source verification pending—
  • Maine
    ME
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Maine 2026-05-12]

    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

    [PLACEHOLDER: verify Michigan 2026-05-12]

    source verification pending—
  • Minnesota
    MN
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Minnesota 2026-05-12]

    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

    [PLACEHOLDER: verify Missouri 2026-05-12]

    source verification pending—
  • Montana
    MT
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Montana 2026-05-12]

    source verification pending—
  • Nebraska
    NE
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Nebraska 2026-05-12]

    source verification pending—
  • Nevada
    NV
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Nevada 2026-05-12]

    source verification pending—
  • New Hampshire
    NH
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify New Hampshire 2026-05-12]

    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

    [PLACEHOLDER: verify New Mexico 2026-05-12]

    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

    [PLACEHOLDER: verify North Carolina 2026-05-12]

    source verification pending—
  • North Dakota
    ND
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify North Dakota 2026-05-12]

    source verification pending—
  • Ohio
    OH
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Ohio 2026-05-12]

    source verification pending—
  • Oklahoma
    OK
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Oklahoma 2026-05-12]

    source verification pending—
  • Oregon
    OR
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Oregon 2026-05-12]

    source verification pending—
  • Pennsylvania
    PA
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Pennsylvania 2026-05-12]

    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

    [PLACEHOLDER: verify South Carolina 2026-05-12]

    source verification pending—
  • South Dakota
    SD
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify South Dakota 2026-05-12]

    source verification pending—
  • Tennessee
    TN
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Tennessee 2026-05-12]

    source verification pending—
  • Texas
    TX
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Texas 2026-05-12]

    source verification pending—
  • Utah
    UT
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Utah 2026-05-12]

    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

    [PLACEHOLDER: verify Washington 2026-05-12]

    source verification pending—
  • West Virginia
    WV
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify West Virginia 2026-05-12]

    source verification pending—
  • Wisconsin
    WI
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Wisconsin 2026-05-12]

    source verification pending—
  • Wyoming
    WY
    Conforms
    Uses federal threshold

    [PLACEHOLDER: verify Wyoming 2026-05-12]

    source verification pending—

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.