IRS Releases Details on Form 1099-K Changes From GOP Tax Law

Oct. 23, 2025, 2:30 PM UTC

The IRS Thursday released information about the dollar threshold for filing Form 1099-K under the new GOP tax law.

The tax law retroactively reinstated the reporting threshold in effect before the passage of the American Rescue Plan Act of 2021, so that third-party settlement organizations aren’t required to file Forms 1099-K unless the gross amount of reportable payment transactions to a payee exceeds $20,000 and the number of transactions exceeds 200.

Form 1099-K is used to report certain payments to improve voluntary tax compliance, and the requirement to file it can be triggered when payments are received for goods or ...

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