Form 1099-K, Payment Card and Third Party Network Transactions Instructions
This form contains 151 fields organized into 19 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Account Information | ||
| Account number | Text |
Enter the filer-assigned account number used to identify this payee as specified in the instructions.
|
| December gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in December.
|
| Additional Information | ||
| State 2 | Text |
Enter the two-letter postal abbreviation for the second state or jurisdiction.
|
| Gross amount of payment card/third party network transactions | Number |
Enter the total gross dollar amount of all payment card and third-party network transactions processed during the calendar year.
|
| Number of payment transactions | Number |
Enter the total number of payment card and third-party network transactions processed during the calendar year.
|
| Federal income tax withheld | Number |
Enter the dollar amount of federal income tax withheld under backup withholding rules.
|
| First State Income Tax Withheld | Number |
Enter the total amount of income tax withheld by the first state during the year in dollars.
|
| Second state income tax withheld | Number |
Enter the total amount of state income tax withheld by the second state during the calendar year.
|
| Gross amount of payment card/third party network transactions (1a) | Number |
Enter the total gross dollar amount of all payment card and third party network transactions processed for the payee during the calendar year.
|
| Number of payment transactions (Box 3) | Number |
Enter the total count of individual payment card and third party network transactions reported for the payee during the calendar year.
|
| Federal income tax withheld (Box 4) | Number |
Enter the total federal income tax amount withheld and reported for the payee during the calendar year.
|
| January gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in January.
|
| First State | Text |
Enter the two-letter postal abbreviation or full name of the first state for which state income tax was withheld.
|
| Gross transaction amount (1a) | Number |
Enter the total gross dollar amount of payment card and third-party network transactions processed during the calendar year.
|
| Federal income tax withheld (4) | Number |
Enter the total federal income tax withheld on the payment transactions during the calendar year.
|
| Second State Income Tax Withheld | Number |
Enter the dollar amount of income tax withheld by the second state during the year.
|
| Filer Information | ||
| Filer’s name, address, and telephone number | Text |
Enter the filer’s full legal name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| Payment settlement entity (PSE) | CheckBox |
Check this box if the filer is a Payment settlement entity (PSE).
|
| Electronic Payment Facilitator (EPF)/Other third party | CheckBox |
Check this box if the filer is an Electronic Payment Facilitator (EPF) or Other third party.
|
| Payment card | CheckBox |
Check this box if the transactions reported are payment card transactions.
|
| Third party network | CheckBox |
Check this box if the transactions reported are third party network transactions.
|
| Filer’s TIN | Text |
Enter the filer’s taxpayer identification number (TIN).
|
| Filer’s Name and Address | Text |
Enter the filer’s full name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| Payment settlement entity (PSE) | CheckBox |
Check this box if the filer is a payment settlement entity (PSE).
|
| Electronic Payment Facilitator (EPF)/Other third party | CheckBox |
Check this box if the filer is an electronic payment facilitator (EPF) or other third party.
|
| Payment card | CheckBox |
Check if the transactions reported are payment card transactions.
|
| Filer’s Taxpayer Identification Number (TIN) | Text |
Enter the filer’s nine-digit taxpayer identification number (TIN).
|
| Filer’s Name and Address | Text |
Enter the filer’s full legal name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| Payment settlement entity (PSE) | CheckBox |
Check this box if the filer is a payment settlement entity (PSE).
|
| Electronic Payment Facilitator (EPF)/Other third party | CheckBox |
Check this box if the filer is an electronic payment facilitator (EPF) or other third party.
|
| Payment card | CheckBox |
Check this box if the reported transactions are payment card transactions.
|
| PSE Name and Telephone Number | Text |
Enter the payment settlement entity’s full name and its telephone number.
|
| Filer’s Taxpayer Identification Number (TIN) | Text |
Enter the filer’s IRS-issued taxpayer identification number.
|
| Filer’s Name, Address, and Telephone Number | Text |
Enter the filer’s full legal name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone number.
|
| Payment settlement entity (PSE) | CheckBox |
Check this box if the filer is a payment settlement entity (PSE).
|
| Electronic Payment Facilitator (EPF)/Other third party | CheckBox |
Check this box if the filer is an electronic payment facilitator (EPF) or other third party.
|
| Payment card transactions | CheckBox |
Check this box if the transactions being reported are payment card transactions.
|
| Filer’s Taxpayer Identification Number (TIN) | Text |
Enter the filer’s nine-digit Taxpayer Identification Number as assigned by the IRS.
|
| Filing Information | ||
| Third party network transactions | CheckBox |
Check this box if the transactions being reported are third party network transactions.
|
| Form Information | ||
| Calendar Year | Text |
Enter the four-digit calendar year for which the payment card or third party network transactions are reported on this Form 1099-K.
|
| Corrected | CheckBox |
Check this box to indicate that this Form 1099-K is a corrected return.
|
| Calendar Year | Text |
Enter the four-digit calendar year for which the payment card and third party network transactions are being reported.
|
| Corrected | CheckBox |
Select this box to indicate that you are filing a corrected Form 1099-K.
|
| Form Options | ||
| 2nd TIN not. | CheckBox |
Check this box if a second TIN notice is not required for the payee.
|
| General Information | ||
| Calendar Year | Text |
Enter the four-digit calendar year for which you are reporting the payment card and third party network transactions
|
| Void | CheckBox |
Check this box if the filer is voiding this 1099-K form.
|
| Corrected | CheckBox |
Check this box if this 1099-K form is a corrected return.
|
| Calendar Year | Text |
Enter the calendar year for which the payment card and third party network transactions are being reported, as a four-digit year (e.g., 2023).
|
| Void | CheckBox |
Check this box if this return is void and you are reporting that no payment card or third party network transactions occurred.
|
| Corrected | CheckBox |
Check this box if you are filing a corrected return to amend information reported on a previously filed Form 1099-K.
|
| Third party network | CheckBox |
Check if the transactions reported are third party network transactions.
|
| Third party network | CheckBox |
Check this box if the reported transactions are processed through a third party network.
|
| February Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for February.
|
| April Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for April.
|
| June Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for June.
|
| August Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for August.
|
| October Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for October.
|
| December Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for December.
|
| Merchant Information | ||
| Merchant category code | Text |
Enter the merchant category code that identifies the type of business or goods sold by the payee.
|
| April gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in April.
|
| Monthly Transaction Amounts | ||
| First State Identification Number | Text |
Provide the taxpayer identification number assigned by the first state or other taxing jurisdiction for reporting the withheld tax.
|
| Second State Identification Number | Text |
Provide the identification number assigned by the second state to the payee for tax reporting.
|
| Payee Information | ||
| Payee’s name | Text |
Enter the full legal name of the payee as it appears on their tax records.
|
| Payee’s street address | Text |
Enter the payee’s street address, including apartment or suite number if applicable.
|
| Payee’s city, state, and ZIP or foreign postal code | Text |
Enter the payee’s city or town, state or province, country, and ZIP or foreign postal code.
|
| Payee’s TIN | Text |
Enter the payee’s Taxpayer Identification Number (TIN) exactly as issued by the IRS.
|
| 1a Gross amount of payment card/third party network transactions | Number |
Enter the total gross dollar amount of all payment card and third party network transactions processed during the calendar year.
|
| June gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in June for the calendar year.
|
| September gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in September for the calendar year.
|
| October gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in October for the calendar year.
|
| Payee's Name | Text |
Enter the full legal name of the person or entity receiving payment.
|
| Payee's Street Address | Text |
Enter the payee's street address, including apartment or suite number if applicable.
|
| Payee's City, State/Province, Country & Postal Code | Text |
Enter the city or town, state or province, country, and ZIP or foreign postal code for the payee's address.
|
| Payee's TIN | Text |
Enter the payee's nine-digit Taxpayer Identification Number (TIN), such as an SSN or EIN, as assigned by the IRS.
|
| Payee's Name | Text |
Enter the full legal name of the person or entity to whom the payment card or third party network transactions are reported.
|
| Payee Street Address | Text |
Enter the payee’s street address, including apartment or suite number if applicable.
|
| Payee City, State, and Postal Code | Text |
Enter the payee’s city or town, state or province, country, and ZIP or foreign postal code.
|
| Payee's TIN | Text |
Enter the payee’s taxpayer identification number (TIN) assigned by the IRS.
|
| August gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in August.
|
| October gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in October.
|
| November gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in November.
|
| First State income tax withheld | Number |
Enter the total amount of state income tax withheld for the first state.
|
| Second State Income Tax Withheld | Number |
Enter the total amount of state income tax withheld for the second state, in U.S. dollars.
|
| Payee’s Name | Text |
Enter the payee’s full name as it appears on their tax records.
|
| Payee’s Street Address | Text |
Enter the payee’s street address, including apartment or suite number if applicable.
|
| Payee’s City, State/Province, Country, and ZIP or Postal Code | Text |
Enter the payee’s city or town, state or province, country, and ZIP or foreign postal code.
|
| PSE Name and Telephone Number | Text |
Enter the name and telephone number of the payment settlement entity (PSE).
|
| PAYEE'S TIN | Text |
Enter the Taxpayer Identification Number (TIN) of the payee. Maximum length is 11 characters.
|
| PSE Information | ||
| PSE Name and Telephone Number | Text |
Provide the payment settlement entity’s full name followed by its telephone number.
|
| PSE Name and Telephone Number | Text |
Provide the full name of the payment settlement entity (PSE) or electronic payment facilitator and its telephone number.
|
| State Information | ||
| January gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in January for the calendar year.
|
| February gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in February for the calendar year.
|
| March gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in March for the calendar year.
|
| July gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in July.
|
| State Tax Information | ||
| Box 5b February gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for February.
|
| Box 5c March gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for March.
|
| Box 5d April gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for April.
|
| Box 5e May gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for May.
|
| Box 5f June gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for June.
|
| Box 5g July gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for July.
|
| Box 5h August gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for August.
|
| Box 5i September gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for September.
|
| Box 5j October gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for October.
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| Box 5k November gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for November.
|
| Box 5l December gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for December.
|
| First State | Text |
Enter the two-letter postal abbreviation of the first state for which income tax was withheld.
|
| State Tax Withheld | ||
| First State Income Tax Withheld | Number |
Enter the amount of income tax withheld by the first state, expressed in U.S. dollars.
|
| Tax Information | ||
| 3 Number of payment transactions | Number |
Enter the total number of payment transactions processed during the calendar year.
|
| 4 Federal income tax withheld | Number |
Enter the total dollar amount of federal income tax withheld for the payment transactions reported.
|
| July gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in July for the calendar year.
|
| August gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in August for the calendar year.
|
| November gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in November for the calendar year.
|
| December gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in December for the calendar year.
|
| Box 5a January gross amount | Number |
Enter the total gross amount of payment card and third party network transactions for January.
|
| May gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in May.
|
| June gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in June.
|
| Second State | Text |
Enter the two-letter abbreviation of the second state or U.S. territory for which state income tax is being reported.
|
| First State identification number | Text |
Provide the identification number assigned by the first state’s tax authority.
|
| Second State Identification Number | Text |
Enter the state tax identification number issued by the second state’s revenue department.
|
| January Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for January.
|
| Transaction Adjustments | ||
| September gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in September.
|
| Transaction Amounts | ||
| State 1 identification number | Text |
Enter the identification number assigned by the first state or jurisdiction.
|
| State 2 identification number | Text |
Enter the identification number assigned by the second state or jurisdiction.
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| State 1 income tax withheld | Number |
Enter the amount of state income tax withheld for the first state or jurisdiction.
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| State 2 income tax withheld | Number |
Enter the amount of state income tax withheld for the second state or jurisdiction.
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| Card Not Present transactions amount | Number |
Enter the total dollar amount of card not present transactions processed during the calendar year.
|
| Card not present transaction amount (1b) | Number |
Enter the total dollar amount of payment card transactions where the card was not physically present during the calendar year.
|
| Second State | Text |
Enter the two-letter postal abbreviation for the second state where income tax was withheld.
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| Transaction Details | ||
| 1b Card not present transactions | Number |
Enter the total dollar amount of card not present transactions processed during the calendar year.
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| 2 Merchant category code | Text |
Enter the four-digit merchant category code that identifies the type of goods or services provided.
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| April gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in April for the calendar year.
|
| May gross payment amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in May for the calendar year.
|
| State 1 | Text |
Enter the two-letter postal abbreviation for the first state or jurisdiction.
|
| Second state | Text |
Enter the two-letter postal abbreviation or full name of the second state for which income tax was withheld.
|
| First State Identification Number | Text |
Enter the identification number assigned by the first state to the filer for reporting state income tax withheld.
|
| Second state identification number | Text |
Enter the taxpayer identification number assigned by the second state’s tax authority for the payee.
|
| February gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in February.
|
| March gross transaction amount | Number |
Enter the total gross amount of payment card and third party network transactions processed in March.
|
| March Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for March.
|
| May Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for May.
|
| July Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for July.
|
| September Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for September.
|
| November Transaction Total | Number |
Enter the total gross amount of payment card and third party network transactions for November.
|
| First State | Text |
Enter the name or two-letter abbreviation of the first state or other taxing jurisdiction for which income tax was withheld.
|
| Transaction Information | ||
| Account Number | Text |
Enter the account number assigned by the payment settlement entity to this payee as shown in the instructions.
|
| PSE Account Number | Text |
Enter the payment settlement entity’s account number as shown in the form instructions.
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| Card Not Present transactions (1b) | Number |
Enter the total dollar amount of card-not-present transactions processed for the payee during the calendar year.
|
| Merchant category code (Box 2) | Text |
Provide the four-digit merchant category code that identifies the type of goods or services provided.
|
| Account Number | Text |
Enter the filer-assigned account number used to uniquely identify the payee for this Form 1099-K.
|
| Merchant category code (2) | Text |
Enter the four-digit merchant category code that best describes the goods or services you provide.
|
| Number of payment transactions (3) | Number |
Enter the total count of payment card and third-party network transactions processed during the calendar year.
|