IRS News Release: FAQs on Form 1099-K Threshold

Oct. 23, 2025, 4:29 PM UTC

The IRS has released a set of frequently asked questions (FAQs) in Fact Sheet 2025-08 regarding the dollar threshold for filing Form 1099-K under the One, Big, Beautiful Bill. The OBBB retroactively reinstated the previous reporting threshold, requiring third-party settlement organizations to file Forms 1099-K only when gross reportable payment transactions exceed $20,000 and the number of transactions exceeds 200. [IR-2025-107 (Oct. 23, 2025)]

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