Statements (55)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:annualDeadline |
January 31 (to payee), February 28 (to IRS by mail), March 31 (to IRS electronically)
|
| gptkbp:appliesTo |
gptkb:Airbnb
gptkb:Amazon gptkb:DoorDash gptkb:Lyft gptkb:PayPal gptkb:Stripe gptkb:TaskRabbit gptkb:Uber gptkb:eBay gptkb:public_square gptkb:Venmo gptkb:Etsy gptkb:Mercari gptkb:StubHub gptkb:Grubhub gptkb:Ticketmaster gptkb:Poshmark independent contractors businesses self-employed individuals U.S. taxpayers freelancers payment processors food delivery workers gig economy workers marketplace sellers online sellers rideshare drivers |
| gptkbp:category |
information return
|
| gptkbp:country |
gptkb:United_States
|
| gptkbp:filingDate |
gptkb:IRS
payment settlement entities third-party settlement organizations |
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Form 1099-K
|
| gptkbp:introducedIn |
2008
|
| gptkbp:issuedBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:language |
English
|
| gptkbp:officialWebsite |
https://www.irs.gov/forms-pubs/about-form-1099-k
|
| gptkbp:providesFor |
payee
|
| gptkbp:publicLawNumber |
gptkb:1099-K
|
| gptkbp:purpose |
tax compliance
income reporting |
| gptkbp:relatedTo |
gptkb:IRS_Form_1099-MISC
gptkb:IRS_Form_1099-NEC |
| gptkbp:reportsTo |
gross payment card receipts
third-party network transactions |
| gptkbp:requires |
merchants receiving payments via credit cards
payment settlement entities third-party payment networks |
| gptkbp:thresholdForReporting |
$600 (from 2023, previously $20,000 and 200 transactions)
|
| gptkbp:usedFor |
reporting payment card and third party network transactions
|
| gptkbp:bfsParent |
gptkb:IRS
|
| gptkbp:bfsLayer |
5
|