1099KStateMap

1099-K threshold in Massachusetts(TY2026)

Non-conforming · state-specific thresholdVerified May 12, 2026

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.

Your activity (TY2026)

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Federal threshold (TY2026)

IRS
$20,000and 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

Massachusetts threshold

Non-conforming
$600no transaction floor

Massachusetts requires Form 1099-K to be filed when the gross amount paid in a calendar year is $600 or greater, regardless of the number of transactions. If Form 1099-K is not filed for federal purposes, Form M-1099-K must be filed. In 2017, the Massachusetts Legislature amended M.G.L. c. 62C §8 to allow the Commissioner to require additional reporting requirements differing from federal. Regulation: 830 CMR 62C.8.1. Source confirmed via mass.gov search summary 2026-05-12; direct WebFetch to mass.gov was 403-blocked during this session — manual browser verification recommended before ship.

M.G.L. c. 62C, §8; 830 CMR 62C.8.1; TIR 17-11mass.gov · verified May 12, 2026

Will you receive a 1099-K?

Enter your numbers

Enter your TY2026 gross payments and transaction count above to see whether a 1099-K applies to you.

Federal
$20,000
MA
$600
Tx floor
200

What to do next

  • Enter your gross payments and transaction count above to see whether you should expect a 1099-K.
  • Read the Massachusetts state row below for the state-specific threshold (if different from federal).
  • This page is informational, not tax advice. Verify directly with your state DOR or a licensed tax professional before filing.

Other states with state-specific thresholds

District of Columbia

$600

Illinois

$1,000

Maryland

$600

Mississippi

$600

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.