Statements (26)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:filingDate |
gptkb:IRS
|
| gptkbp:introducedIn |
2008
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:providesFor |
payee
|
| gptkbp:publicLawNumber |
gptkb:1099-K
|
| gptkbp:relatedTo |
gptkb:Form_1099_series
self-employment income taxable income |
| gptkbp:reportsTo |
gross amount of reportable payment transactions
|
| gptkbp:requires |
merchants receiving payments via credit cards
payment settlement entities third party payment networks merchants receiving payments via third party networks |
| gptkbp:thresholdForReporting |
$600 (from 2023, previously $20,000 and 200 transactions)
|
| gptkbp:usedBy |
individuals
businesses freelancers gig economy workers online sellers |
| gptkbp:usedFor |
reporting payment card and third party network transactions
|
| gptkbp:bfsParent |
gptkb:Form_1099-K
gptkb:IRS_Form_1099-K |
| gptkbp:bfsLayer |
6
|
| https://www.w3.org/2000/01/rdf-schema#label |
1099-K
|