Taxes · calculator
Which platforms and payment apps must send you a Form 1099-K, federal and state — not what you owe.Which platforms must send a 1099-K.
Example · two platforms
2026Form 1099-K
1 of 2
Federal · platforms must file one
Forms, not tax. The IRS: “All income, no matter the amount, is taxable unless the tax law says it isn’t — even if you don’t get a Form 1099-K.”
IRS figures as of Oct 13, 2026 · not tax advice. Each platform’s lines ↓
drawn to scale · tax year 2026
A platform must file only when you pass both lines with it. The dashed mark is the line; the bar is your year with that platform.
Gross payments$25,000
line: over $20,000passed
Payments250
line: over 200passed
Both lines passed: eBay is required to file a Form 1099-K for 2026.
Gross payments$18,500
line: over $20,000not passed
Payments450
line: over 200passed
Not required: gross is under $20,000. Poshmark may still send one.
Estimate by Seller Fee Desk · IRS figures as of October 13, 2026 · not tax advice
IRS figures as of · verified
Which platforms and payment apps must send you a Form 1099-K, federal and state — not what you owe.Which platforms must send a 1099-K.
The rules come from the IRS, the U.S. Code and the states’ own pages, each read on the date shown.
IRS figures as of · verified
Sales tax inside the reported gross: Not modeled — whether marketplace-collected sales tax is part of the 1099-K amount wasn’t researched, so the tool says nothing about it (checked October 13, 2026).
Lower state amounts reported only by payment companies: Not modeled — New Jersey, the District of Columbia, Arkansas and Montana are listed by Stripe but not confirmed on the state’s own page, so the checker shows their amount as “possible” and decides by the federal rule; Missouri is listed by eBay but its own guide points elsewhere, so it isn’t used (checked October 13, 2026).
Other information returns: Not modeled — Forms 1099-NEC and 1099-MISC have their own rules and aren’t checked here (checked October 13, 2026).
A few states ask platforms for a state 1099-K at a lower amount. This is the status of each rule as we found it on October 13, 2026. Where a state hasn’t published its amount, the checker says so instead of guessing.
| State | 2026 | 2025 | Status |
|---|---|---|---|
| Massachusetts | $600 or more | $600 or more | Confirmed on the state’s own pageThe page uses both ‘exceeding $600′ and ‘$600 or more’; we use ‘$600 or more’ (stated twice).Massachusetts DOR: Form 1099-K FAQ · page dated July 24, 2026 · read October 13, 2026 |
| Vermont | $2,000 or more | Unconfirmed: $600 or $2,000 | Confirmed on the state’s own pageVermont’s page (undated) says $2,000 and ties it to the 1099-MISC $2,000 threshold, which applies to payments after 2025; so 2026 = $2,000. For 2025 payments the federal amount was $600, but the page doesn’t say which year.Vermont Department of Taxes: Form 1099-K · read October 13, 2026; 32 V.S.A. § 5862d · read October 13, 2026 |
| Illinois | over $1,000 and 4 or more payments (as published for 2020–2023) | over $1,000 and 4 or more payments (as published for 2020–2023) | Latest state publication — no newer one foundIllinois’ Publication 110 states four or more separate transactions and a cumulative total over $1,000 for the 2020–2023 reporting periods; no newer statement found (checked October 5, 2026). The tool applies it and says so.Illinois Pub-110 · read October 13, 2026 |
| Virginia | Unconfirmed: $600 or $2,000 | $600 or more (derived from state law) | State law ties it to the federal amount; 2026 amount unconfirmedVirginia law borrows the federal §6041(a) threshold, which became $2,000 for payments after 2025; Virginia’s 2026 amount isn’t published.Virginia Tax: Did you receive a 1099-K? · page dated February 18, 2021 · read October 13, 2026; Virginia Tax Bulletin 20-10 · page dated October 30, 2020 · read October 13, 2026 |
| Maryland | Unconfirmed: $600 or $2,000 | $600 or more (derived from state law) | State law ties it to the federal amount; 2026 amount unconfirmedMaryland’s statute uses the §6041(a) threshold (‘meets or exceeds’); the Comptroller hasn’t published a 2026 amount.Maryland Tax-General § 10-825 · read October 13, 2026 |
| New Jersey | possible: $1,000 | possible: $1,000 | Possible: reported by a payment processor, not confirmed by the stateReported by Stripe ($1,000); not confirmed on the state’s own page.Stripe: 1099-K state requirements (2026 tax season) · read October 13, 2026 |
| District of Columbia | possible: $600 | possible: $600 | Possible: reported by a payment processor, not confirmed by the stateReported by Stripe ($600); not confirmed on the District’s own page.Stripe: 1099-K state requirements (2026 tax season) · read October 13, 2026 |
| Arkansas | possible: $2,500 | possible: $2,500 | Possible: reported by a payment processor, not confirmed by the stateReported by Stripe ($2,500); not confirmed on the state’s own page.Stripe: 1099-K state requirements (2026 tax season) · read October 13, 2026 |
| Montana | possible: $600 | possible: $600 | Possible: reported by a payment processor, not confirmed by the stateReported by Stripe ($600); not confirmed on the state’s own page.Stripe: 1099-K state requirements (2026 tax season) · read October 13, 2026 |
| Missouri | not used | not used | Sources conflict — not usedListed by eBay; Missouri’s own guide points to $1,200 and federal filing; conflicting.eBay Seller Center: Tax information · read October 13, 2026; Missouri DOR: 1099 filing guidelines · page dated November 25, 2025 · read October 13, 2026 |
| Every other state | federal rule | federal rule | Not on the lower-threshold lists published by eBay and Stripe (read October 13, 2026). |
State rules change; check your state tax agency’s page for the year you’re filing.
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