)
o https:// significa que usted se conectó de forma segura a un sitio web .gov. Comparta información sensible sólo en sitios web oficiales y seguros.
A payment settlement entity (PSE) must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year. A PSE makes a payment in settlement of a reportable payment transaction, that is, any payment card or third party network transaction, if the PSE submits the instruction to transfer funds to the account of the participating payee to settle the reportable payment transaction.
Did you get a Form 1099-K? Find what to do with it.
Current revision
Recent developments
IRS Issues FAQs on Form 1099-K threshold under the One, Big Beautiful Bill; dollar limit reverts to $20,000 -- 17-NOV-2025
Other items you may find useful
Understanding your Form 1099-K
About General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Online ordering for information returns and employer returns