Form 1099-K is an IRS form for reporting applicable payments received within a calendar year. Online marketplaces like eBay are required to issue a 1099-K to US sellers who've received payments from online sales that meet or exceed the minimum threshold set by the IRS and each applicable state. We'll provide you with Form 1099-K by January 31 each year if you've received payments that meet or exceed the minimum IRS or state reporting thresholds in the previous calendar year:
| IRS minimum reporting thresholds | 2021 | 2022 | 2023 | 2024 |
| Gross payments | $20,000 | $20,000 | $20,000 | $600 |
| Transactions | 200 | 200 | 200 | N/A |
If eligible, you'll automatically receive a Form 1099-K in the mail. You may also download an electronic copy in Seller Hub - opens in new window or tab and My eBay. To receive your Form 1099-K electronically only, select Paperless delivery on your Taxes page. Your Form 1099-K will show payments received for sales on eBay, and it includes the gross amount and number of payment transactions, your name, address, and 9-digit Tax ID. Forms 1099-K will also be reported to the IRS and the correct state tax authority, where applicable.
If PayPal or another authorized payment service also processed any of your eBay payments during the previous calendar year, you should receive a separate form from them, if your transactions met the IRS reporting thresholds outlined above.
Verifying your Tax ID
After you provide your Tax ID, eBay will verify it. If your details can't be verified, we'll let you know, and we'll provide you with a Form W-9 or Form W-8 for you to complete.
We'll need to verify your Tax ID once you have reached either $600 in reportable transactions or as required by IRS or state guidelines.
Tip
When filing your tax return with the IRS, please ensure that the name on your eBay account is the same name associated with your Tax ID.
Form 1099-K and multiple eBay accounts
If you have multiple eBay accounts associated with the same Tax ID, your thresholds are calculated by combining all payment transactions. If your combined sales exceed the above thresholds, you'll receive a Form 1099-K for each account, even if one or more of the individual accounts do not exceed the IRS reporting thresholds.
For example, you may have two eBay seller accounts associated with the same Tax ID. For the tax year 2023, if you have over 200 sales transactions combined between the two accounts, and received $19,999 in payments on one account and $5 on the other, you'll receive a separate Form 1099-K for each account. We can't split the form between multiple tax ID numbers for the same calendar year.
What's included in Form 1099-K
As Form 1099-K is an IRS information return, it includes the gross amount of all reportable payments within a calendar year, based on when funds settle to eBay, not necessarily when funds are received by sellers. This amount does not include any adjustments, for example, credits, discounts, fees, refunds, or any other adjustable amounts. This means that the gross amount on your Form 1099-K may not be the final reportable amount on your tax return. You should consult your tax advisor to determine how best to use the information on your Form 1099-K when filing your personal and/or business income tax return.
If there's an issue with any transaction on your Form 1099-K, you can contact us with the item number and any relevant information about the transaction.
Additionally, Form 1099-K does not include the sales tax when it is automatically collected and remitted by eBay.
Tip
We’ll send your Form 1099-K with the information you’ve used to register your account, in accordance with IRS recommendations. For more information, visit Understanding your Form 1099-K - opens in new window or tab on the IRS website.
1099-K detailed report
To help reconcile the transactions included on your Form 1099-K, you can download a 1099-K detailed report that provides a detailed breakdown of all unadjusted gross payment transactions on your 1099-K form.
Here's how to download your 1099-K detailed report in Seller Hub:
- Go to the Payments tab - opens in new window or tab in Seller Hub.
- From the menu on the left, select Taxes.
- Select 1099-K details.
- Select Generate.
Here's how to download your 1099-K detailed report in My eBay:
- Go to Payments - opens in new window or tab in My eBay.
- Scroll down to Payment reports and taxes.
- Select Form 1099-K.
- Select Request 1099-K detailed report.
Once your report is available to download, you'll be notified by email.
If you have specific questions about reconciling the amounts on your Form 1099-K, we recommend you speak with a tax professional.
California Form 592-B
eBay is required to issue a California Form 592-B to sellers residing in California if the sellers were subject to California backup withholding during the calendar year.
The information on this form mirrors the information on the Form 1099-K issued to sellers who reside in California.
What is a Form 592-B (CA)?
California Form 592-B reports the gross amount subject to California backup withholding and the actual backup withholding deducted from the seller's account. This information is also reported to sellers on their Form 1099-K.
Why did I get this?
eBay is required to issue a Form 592-B to any seller subject to California backup withholding. In addition to a California Form 592-B, you may also receive a federal Form 1099-K if your gross payment transactions meet the federal reporting threshold.
What am I supposed to do with this?
California Form 592-B states that the payee must file Form 592-B with their California tax return to claim the credit for the withheld amount. If you need additional help with this form, we advise you to reach out to a tax professional.
Changes to the IRS minimum reporting threshold in 2024
The IRS is lowering the Form 1099-K reporting threshold, but has delayed the date of the change by 1 year. Starting on January 1, 2024, IRS regulations require all businesses that process payments, including online marketplaces like eBay, to issue a Form 1099-K to sellers who receive $600 or more in gross payouts. If you receive $600 or more in gross payouts over the course of the 2024 calendar year, we'll provide a Form 1099-K to you by January 31, 2025. Your 2021 through 2023 tax obligations aren't affected by this change.
If you haven't already provided us your Social Security Number (SSN), Employer Identification Number (EIN), or Individual Tax Identification Number (ITIN), we'll ask you to provide it once you reach $600 in sales. This information is required for all sellers. If you don't provide us with an SSN, EIN, or ITIN, we may place a hold on your payouts and deduct backup withholding from future payouts.
For more information, see our frequently asked questions - opens in new window or tab in the Seller Center.