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Federal Payment Card and Third Party Network Transactions
Extracted from PDF file 2023-federal-form-1099-k.pdf, last modified March 2022Payment Card and Third Party Network Transactions
Attention: Copy A of this form is provided for informational purposes only. Copy A appears in red, similar to the official IRS form. The official printed version of Copy A of this IRS form is scannable, but the online version of it, printed from this website, is not. Do not print and file copy A downloaded from this website; a penalty may be imposed for filing with the IRS information return forms that can’t be scanned. See part O in the current General Instructions for Certain Information Returns, available at www.irs.gov/form1099, for more information about penalties. Please note that Copy B and other copies of this form, which appear in black, may be downloaded and printed and used to satisfy the requirement to provide the information to the recipient. To order official IRS information returns, which include a scannable Copy A for filing with the IRS and all other applicable copies of the form, visit www.IRS.gov/orderforms. Click on Employer and Information Returns, and we’ll mail you the forms you request and their instructions, as well as any publications you may order. Information returns may also be filed electronically using the IRS Filing Information Returns Electronically (FIRE) system (visit www.IRS.gov/FIRE) or the IRS Affordable Care Act Information Returns (AIR) program (visit www.IRS.gov/AIR). See IRS Publications 1141, 1167, and 1179 for more information about printing these tax forms. 1010 VOID CORRECTED FILER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. FILER’S TIN OMB No. 1545-2205 PAYEE’S TIN Form 1a Gross amount of payment card/third party network transactions (Rev. January 2022) For calendar year Check to indicate if FILER is a (an): Payment settlement entity (PSE) Electronic Payment Facilitator (EPF)/Other third party 2 Merchant category code $ Check to indicate transactions reported are: Payment card 3 Number of payment transactions 4 Federal income tax withheld $ Third party network PAYEE’S name Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code PSE’S name and telephone number 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 2nd TIN not. 6 State Account number (see instructions) Payment Card and Third Party Network Transactions 20 $ 1b Card Not Present transactions 1099-K 7 State identification no. Copy A For Internal Revenue Service Center File with Form 1096. For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns. 8 State income tax withheld $ $ Form 1099-K (Rev. 1-2022) Cat. No. 54118B www.irs.gov/Form1099K Do Not Cut or Separate Forms on This Page — Department of the Treasury - Internal Revenue Service Do Not Cut or Separate Forms on This Page VOID CORRECTED FILER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. FILER’S TIN OMB No. 1545-2205 PAYEE’S TIN Form 1a Gross amount of payment card/third party network transactions (Rev. January 2022) For calendar year Check to indicate if FILER is a (an): Payment settlement entity (PSE) Electronic Payment Facilitator (EPF)/Other third party Check to indicate transactions reported are: Payment card Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code PSE’S name and telephone number Account number (see instructions) 2 Merchant category code Copy 1 For State Tax Department $ 3 Number of payment transactions 4 Federal income tax withheld $ Third party network PAYEE’S name Payment Card and Third Party Network Transactions 20 $ 1b Card Not Present transactions 1099-K 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 6 State 7 State identification no. 8 State income tax withheld $ $ Form 1099-K (Rev. 1-2022) www.irs.gov/Form1099K Department of the Treasury - Internal Revenue Service CORRECTED (if checked) FILER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. FILER’S TIN OMB No. 1545-2205 PAYEE’S TIN Form 1a Gross amount of payment card/third party network transactions (Rev. January 2022) For calendar year Check to indicate if FILER is a (an): Payment settlement entity (PSE) Electronic Payment Facilitator (EPF)/Other third party Check to indicate transactions reported are: Payment card Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code PSE’S name and telephone number Account number (see instructions) 2 Merchant category code Copy B For Payee $ 3 Number of payment transactions 4 Federal income tax withheld This is important tax information and is being furnished to the IRS. If you are required to file a return, a negligence penalty or other sanction may be imposed on you if taxable income results from this transaction and the IRS determines that it has not been reported. $ Third party network PAYEE’S name Payment Card and Third Party Network Transactions 20 $ 1b Card Not Present transactions 1099-K 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 6 State 7 State identification no. 8 State income tax withheld $ $ Form 1099-K (Rev. 1-2022) (Keep for your records) www.irs.gov/Form1099K Department of the Treasury - Internal Revenue Service Instructions for Payee You have received this form because you have either (a) accepted payment cards for payments, or (b) received payments through a third party network in the calendar year reported on this form. Merchant acquirers and third party settlement organizations, as payment settlement entities (PSEs), must report the proceeds of payment card and third party network transactions made to you on Form 1099-K under Internal Revenue Code section 6050W. The PSE may have contracted with an electronic payment facilitator (EPF) or other third party payer to make payments to you. If you have questions about the amounts reported on this form, contact the FILER whose information is shown in the upper left corner on the front of this form. If you do not recognize the FILER shown in the upper left corner of the form, contact the PSE whose name and phone number are shown in the lower left corner of the form above your account number. If the Form 1099-K is related to your business, see Pub. 334 for more information. If the Form 1099-K is related to your work as part of the gig economy, see www.irs.gov/GigEconomy. See the separate instructions for your income tax return for using the information reported on this form. Payee’s taxpayer identification number (TIN). For your protection, this form may show only the last four digits of your TIN (social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN)). However, the issuer has reported your complete TIN to the IRS. Account number. May show an account number or other unique number the PSE assigned to distinguish your account. Box 1a. Shows the aggregate gross amount of payment card/third party network transactions made to you through the PSE during the calendar year. Box 1b. Shows the aggregate gross amount of all reportable payment transactions made to you through the PSE during the calendar year where the card was not present at the time of the transaction or the card number was keyed into the terminal. Typically, this relates to online sales, phone sales, or catalogue sales. If the box for third party network is checked, or if these are third party network transactions, Card Not Present transactions will not be reported. Box 2. Shows the merchant category code used for payment card/ third party network transactions (if available) reported on this form. Box 3. Shows the number of payment transactions (not including refund transactions) processed through the payment card/third party network. Box 4. Shows backup withholding. Generally, a payer must backup withhold if you did not furnish your TIN or you did not furnish the correct TIN to the payer. See Form W-9, Request for Taxpayer Identification Number and Certification, and Pub. 505. Include this amount on your income tax return as tax withheld. Boxes 5a–5l. Show the gross amount of payment card/third party network transactions made to you for each month of the calendar year. Boxes 6–8. Show state and local income tax withheld from the payments. Future developments. For the latest information about developments related to Form 1099-K and its instructions, such as legislation enacted after they were published, go to www.irs.gov/Form1099K. Free File Program. Go to www.irs.gov/FreeFile to see if you qualify for no-cost online federal tax preparation, e-filing, and direct deposit or payment options. CORRECTED (if checked) FILER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. FILER’S TIN OMB No. 1545-2205 PAYEE’S TIN Form 1a Gross amount of payment card/third party network transactions (Rev. January 2022) For calendar year Check to indicate if FILER is a (an): Payment settlement entity (PSE) Electronic Payment Facilitator (EPF)/Other third party Check to indicate transactions reported are: Payment card Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code PSE’S name and telephone number Account number (see instructions) 2 Merchant category code Copy 2 $ 3 Number of payment transactions 4 Federal income tax withheld $ Third party network PAYEE’S name Payment Card and Third Party Network Transactions 20 $ 1b Card Not Present transactions 1099-K 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 6 State 7 State identification no. To be filed with the recipient’s state income tax return, when required. 8 State income tax withheld $ $ Form 1099-K (Rev. 1-2022) www.irs.gov/Form1099K Department of the Treasury - Internal Revenue Service VOID CORRECTED FILER’S name, street address, city or town, state or province, country, ZIP or foreign postal code, and telephone no. FILER’S TIN OMB No. 1545-2205 PAYEE’S TIN Form 1a Gross amount of payment card/third party network transactions (Rev. January 2022) For calendar year Check to indicate if FILER is a (an): Payment settlement entity (PSE) Electronic Payment Facilitator (EPF)/Other third party Check to indicate transactions reported are: Payment card Copy C For FILER 3 Number of payment transactions 4 Federal income tax withheld $ Street address (including apt. no.) City or town, state or province, country, and ZIP or foreign postal code Account number (see instructions) 2 Merchant category code $ Third party network PAYEE’S name PSE’S name and telephone number Payment Card and Third Party Network Transactions 20 $ 1b Card Not Present transactions 1099-K 5a January 5b February $ $ 5c March 5d April $ $ 5e May 5f June $ $ 5g July 5h August $ $ 5i September 5j October $ $ 5k November 5l December $ $ 2nd TIN not. 6 State 7 State identification no. For Privacy Act and Paperwork Reduction Act Notice, see the current General Instructions for Certain Information Returns. 8 State income tax withheld $ $ Form 1099-K (Rev. 1-2022) www.irs.gov/Form1099K Department of the Treasury - Internal Revenue Service Instructions for FILER Who Is a Payment Settlement Entity or Electronic Payment Facilitator/Other Third Party To complete Form 1099-K, use: • The current General Instructions for Certain Information Returns, and • The current Instructions for Form 1099-K. To get and to order these instructions, go to www.irs.gov/EmployerForms. Caution: Because paper forms are scanned during processing, you cannot file certain Forms 1096, 1097, 1098, 1099, 3921, or 5498 that you print from the IRS website. Filing and furnishing. For filing and furnishing instructions, including due dates, and to request filing or furnishing extensions, see the current General Instructions for Certain Information Returns. Need help? If you have questions about reporting on Form 1099-K, call the information reporting customer service site toll free at 866-455-7438 or 304-263-8700 (not toll free). Persons with a hearing or speech disability with access to TTY/TDD equipment can call 304-579-4827 (not toll free).
Form 1099-K (Rev. January 2022)
More about the Federal Form 1099-K Other Voucher TY 2023
We last updated the Payment Card and Third Party Network Transactions in February 2024, so this is the latest version of Form 1099-K, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1099-K directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1099-K from the Internal Revenue Service in February 2024.
Form 1099-K is a Federal Other form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
Historical Past-Year Versions of Federal Form 1099-K
We have a total of twelve past-year versions of Form 1099-K in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 1099-K
Form 1099-K (Rev. January 2022)
2022 Form 1099-K
Form 1099-K (Rev. January 2022)
2021 Form 1099-K
2021 Form 1099-K
2020 Form 1099-K
2020 Form 1099-K
2018 Form 1099-K
2019 Form 1099-K
2017 Form 1099-K
2018 Form 1099-K
2016 Form 1099-K
2017 Form 1099-K
2015 Form 1099-K
2016 Form 1099-K
2014 Form 1099-K
2014 Form 1099-K
2013 Form 1099-K
2013 Form 1099-K
2012 Form 1099-K
2012 Form 1099-K
2011 Form 1099-K
2011 Form 1099-K
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