OBBBA Calc

1099 Threshold Checker

Pick the form, the payment year and the amount. The answer changes with the year: the 1099-K threshold was restored to over $20,000 AND over 200 transactions, and the 1099-NEC and 1099-MISC threshold rose from $600 to $2,000 for payments made in 2026.

Does a form have to be filed?

Federal answer-

How the thresholds work

Form 1099-K from a payment app or marketplace needs BOTH conditions: gross payments over $20,000 and more than 200 transactions. Payment card transactions are reported with no threshold. Forms 1099-NEC and 1099-MISC (main categories) are required at $600 or more for payments made through 2025, and $2,000 or more for payments made after December 31, 2025, with inflation adjustment after 2026. Three categories did not move: royalties at $10, gross proceeds to an attorney at $600, and direct sales for resale at $5,000. Sources: IRS IR-2025-107 (1099-K thresholds) and IRS Publication 1099, General Instructions for Certain Information Returns.

Worked examples

Seller over both lines

1099-K, $25,000 across 250 sales.

A 1099-K is required

Big but few sales

1099-K, $25,000 across 150 sales.

No 1099-K: the 200 transaction condition is not met

Contractor, 2026

1099-NEC, $1,900 paid in 2026.

No 1099-NEC: under the $2,000 threshold (the same pay in 2025 would have needed one)

Frequently asked questions

I did not get a 1099. Is the income tax free?
No. The form is a reporting rule for the payer. Your income is taxable whether or not a form is filed, at any amount.
Why do old articles say the 1099-K threshold is $600?
That rule was repealed retroactively by the One Big Beautiful Bill Act in 2025. Articles written before that, or never updated, still carry the dead rule.
Does my state use the same threshold?
Not always. Some states kept lower reporting thresholds. This checker answers the federal rule; check your state revenue department for its own.

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Disclaimer: Estimate only. US federal deductions, tax years 2025 to 2028. This calculator is not tax advice.

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