1099-K Calculator for Resellers (2026)
A marketplace or payment app has to send you a Form 1099-K for 2026 only if it paid you more than $20,000 in more than 200 transactions. The test is per platform, and all income is reportable either way.
✓ IRS thresholds checked
Enter each platform's gross payments for 2026 (before fees, refunds and shipping) and the number of sales.
| Platform | Gross | Transactions | Over $20,000? | Over 200? | 1099-K? |
|---|---|---|---|---|---|
| eBay | $18000.00 | 320 | No | Yes | Not required |
| Poshmark | $9000.00 | 240 | No | Yes | Not required |
| Mercari | $4000.00 | 90 | No | No | Not required |
| All platforms | $31000.00 | 650 | Thresholds apply per platform, not combined | ||
Note: your combined sales pass $20,000 and 200 transactions, but no single platform does, so no 1099-K is required under the federal rule. The income is still reportable.
"Not required" means the platform doesn't have to send one. It may still send one, your state may have its own rules, and card payments have no threshold. You report all business income either way.
What the numbers mean
- Both conditions must be met: over $20,000 and over 200 transactions. 250 sales totalling $12,000 doesn't trigger a form.
- Gross means before fees, refunds and shipping. Use your platform's payments or tax report for the figure; the fee calculators show how much of it you actually keep.
- A form is paperwork, not a tax bill. Tax is owed on profit after costs and deductions such as business mileage.
This is general information, not tax advice. For your situation, check with a tax professional.
Sources
- IRS – Understanding your Form 1099-K (checked October 25, 2026)
- IRS – Form 1099-K FAQs: General information (checked October 25, 2026)
- IRS – FAQs on the 1099-K threshold under the One Big Beautiful Bill (checked October 25, 2026)
Guides that use this calculator
FAQ
What is the 1099-K threshold for 2026?
For payment apps and online marketplaces, the IRS threshold is more than $20,000 in gross payments AND more than 200 transactions in a calendar year. The One Big Beautiful Bill retroactively reinstated this threshold. Payment card transactions have no minimum.
Is the threshold per platform or combined?
Per platform. Each payment platform or marketplace applies the test to what it paid you. $15,000 on eBay and $15,000 on Poshmark means neither has to send a 1099-K under the federal rule, even though you sold $30,000 in total.
Do I have to report sales if I don't get a 1099-K?
Yes. The IRS says you must report all income on your tax return whether or not you receive a Form 1099-K. That includes personal items such as clothing or furniture sold at a gain, so keep purchase records.
Why is the amount on my 1099-K higher than what I made?
The gross amount on Form 1099-K isn't adjusted for fees, refunds, shipping or other amounts, according to the IRS. Your costs and fees are accounted for on your return, not on the form.
Can I get a 1099-K below the threshold?
Yes. The IRS notes a platform may send a Form 1099-K with lower amounts or fewer transactions. Some states also have their own reporting rules, so check your state tax agency. This checker applies only the federal rule.