IRS Form 1099-K FAQs

Note: Information on this page doesn't constitute tax, legal, or other professional advice and must not be used as such. If you have questions, contact your tax, legal, or other professional adviser.

1. What is Form 1099-K?
2. When will I receive my Form 1099-K?
3. I didn't receive my Form 1099-K in the mail. What address was it mailed to?
4. Can I receive my Form 1099-K via email?
5. Can I find my Form 1099-K in my merchant account?
6. I believe there's an error on my Form 1099-K. How do I get an updated form?
7. Will I receive a Form 1099-K if my sales are below the thresholds?
8. Are the reported amounts in USD or local currency?
9. Is the $20,000 calculated based on net sales or gross sales?
10. Does the gross sales amount change if I refund an order?
11. If I have multiple accounts with the same TIN, will you file a combined Form 1099-K?
12. How do I find the transactional level details of my unadjusted gross sales?
13. Why don't the transactional details in my date range reports match my Form 1099-K?
14. How do I find the summary level details of my unadjusted gross sales?
15. My Form 1099-K PDF is password-protected. Where do I find the password?
16. I am a non-U.S. person. Will I receive a Form 1099-K?

1. What is Form 1099-K?

Form 1099-K is an IRS information return used to report payments received for goods or services that are processed through payment cards or third-party payment networks. It is issued by payment settlement entities, such as credit card companies and third-party payment processors, to eligible payees. The form reports the gross amount of reportable payment transactions processed during the calendar year and helps the IRS verify that business income is accurately reported on tax returns. Form 1099-K is an informational document and does not determine the amount of tax owed. See https://www.irs.gov/businesses/understanding-your-form-1099-k for more information.

2. When will I receive my Form 1099-K?

Amazon will provide your Form 1099-K on or before January 31 of the following year via electronic or physical mail delivery, depending on your selected preference. By default, the form will be postmarked on or before January 31 and mailed to the address you provided in the tax interview.

3. I didn't receive my Form 1099-K in the mail. What address was it mailed to?

The Form 1099-K was mailed to the address you provided in the tax interview. You can also retrieve the form from your seller account:

1. From the Reports section, select "Tax document library."
2. Select the appropriate year.
3. Select Form 1099-K and select Download PDF.

4. Can I receive my Form 1099-K via email?

If you signed up for e-delivery, your tax forms will be emailed to you by January 31 of the following year. If you previously did not sign up for e-delivery and would like to do so, retake the tax interview and provide an e-signature at the end.

5. Can I find my Form 1099-K in my merchant account?

Yes. From the Reports section in Seller Central, select "Tax document library," followed by the appropriate year, and then Form 1099-K. You must be signed in as the primary user to access forms in the Tax Document Library.

Note: If you are a US person for tax purposes and sell in any of Amazon's non-U.S. stores and have reached the transactional thresholds required to generate a Form 1099-K, you can find those forms in the Tax Central tax dashboard. Select the Tax dashboard tab, then select "Find forms." Non-US persons for tax purposes should not receive Form 1099-K (see FAQ 16 for further details).

6. I believe there's an error on my Form 1099-K. How do I get an updated form?

If the error is related to:

• Incorrect address: Retake the tax interview and provide an e-signature at the end. This will update your address for tax purposes only — it won't update forms generated for previous reporting years.
• Incorrect tax ID or name: Your Form 1099-K was issued based on the tax information on file at the time the payment was made. Retake the tax interview and provide an e-signature at the end.
• Change of information: If you provided Amazon with updated tax information during the calendar year, you'll receive a separate 1099-K form for each TIN that met the reporting thresholds for that year.
• Amount: Per IRS regulations, the amounts listed on your Form 1099-K represent unadjusted gross sales, not actual bank transfers. Unadjusted gross sales represent your total sales unadjusted for fees or refunds — the total buyers paid for orders, even if orders were later refunded.

Note: Amazon generally won't reissue a Form 1099-K. It is your responsibility to have updated information on file in all of your merchant accounts.

7. Will I receive a Form 1099-K if my sales are below the thresholds?

If you had at least $20,000 in unadjusted gross sales and more than 200 transactions, a Form 1099-K is required to be provided to you. If you didn't meet both thresholds, you likely will not receive a Form 1099-K unless U.S. state tax reporting requirements impose lower tax reporting requirement thresholds (consult a professional tax advisor to understand your state and federal tax obligations). You can monitor your unadjusted gross sales and transactions in your account.

8. Are the reported amounts in USD or local currency?

All US persons for tax purposes (see FAQ 16 for further details) active in non-U.S. regions (such as EU, Japan) have any required Form 1099-K information reported in USD. Your Seller Central date range reports provide transactional amounts in local currency. When generating Form 1099-K, Amazon uses a daily exchange rate applied on the date the transaction is booked.

9. Is the $20,000 calculated based on net sales or gross sales?

The $20,000 is calculated based on unadjusted gross sales. Unadjusted gross sales mean the total sales, unadjusted for fees or refunds — the amount the buyer paid for an order even if the order is later refunded.

10. Does the gross sales amount change if I refund an order?

No. When you make a sale, the order total becomes a permanent part of your unadjusted gross sales for the year. Even if you later refund the entire amount, the order total is still included in your unadjusted gross sales calculation. The IRS regulations require that no adjustments to gross transaction amounts be made. Seek advice from a tax professional to understand the appropriate adjustments when preparing your tax return.

Example (based on Amazon Pay's rate card of 2.9% processing fee with a non-refundable $0.30 authorization fee):

The buyer is later refunded in full:

The gross sales amount for the purpose of calculating annual gross sales is $105, even after the refund.

11. If I have multiple accounts with the same TIN, will you file a combined Form 1099-K?

In most instances, yes. Amazon consolidates unadjusted gross sales across all seller accounts that share the same TIN. If any account under that TIN meets the IRS reporting threshold, a single consolidated Form 1099-K will be issued for all reportable activity across every account associated with that TIN, including accounts that did not individually meet the threshold. To avoid duplicate or split reporting, use the same TIN consistently across all seller accounts.

However, please note a Form 1099-K is issued by Amazon as applicable for each non-US jurisdiction you sell in. If you sell across different regions with Amazon, you might receive more than one Form 1099-K. Provide your TIN in each of your accounts regardless of thresholds.

12. How do I find the transactional level details of my unadjusted gross sales?

You can use the Date Range Reports page to generate individual transaction reports for a specific date range.

To generate a transaction report:

1. Go to ☰ Menu, and then click Payments.
2. Click Reports Repository. In the Report Type field, click Transaction.
3. In the Reporting Date Range, choose a month and year from the drop-down lists, or choose Custom Date Range and use the calendar popups to choose start and end dates.
4. Click Request Report.
5. When the report is complete, click Download.
6. Filter the Transaction Type column by Capture.
7. Add the total of Transaction Amount.

Note: Reports can take up to one hour to generate. If you don't see your report, check again later.

13. Why don't the transactional details in my date range reports match my Form 1099-K?

The Form 1099-K is generated from your Selling on Amazon activity, Amazon Pay, Mechanical Turk (MTurk), and Flexible Payments Systems (FPS), plus Invoicing.

For invoicing orders, Amazon is required to report on the date of the transaction, while the Date Range reports in Seller Central are based on the date you received the funds into your account. Due to invoicing, you might see a difference in reported amounts month over month, or an overlap between December and January.

Boxes 5a–5l of Form 1099-K show the monthly breakdown of the annual gross amount reported in Box 1a. The IRS requires this monthly reporting to help reconcile payment activity. Because Form 1099-K is based on the payment settlement date, transactions processed near month-end may appear in the following month's total. The sum of Boxes 5a–5l equals the amount reported in Box 1a.

14. How do I find the summary level details of my unadjusted gross sales?

To generate a summary report:

1. Go to ☰ Menu, and then click Payments.
2. Click Reports Repository. In the Report Type field, click Summary.
3. In the Reporting Date Range, choose a month and year from the drop-down lists, or choose Custom Date Range and use the calendar popups to choose start and end dates.
4. Click Request Report.
5. When the report is complete, click Download.

Note: Reports can take up to one hour to generate. If you don't see your report, check again later.

To calculate unadjusted gross sales, use the Income section of the summary report:

15. My Form 1099-K PDF is password-protected. Where do I find the password?

Your tax form is password-protected for security. The password is provided on the Tax Document Library page when you download the form.

If you didn't save the password:

1. Sign in to Seller Central.
2. From the Reports section, select Tax Document Library.
3. A new password will be provided.
4. Click Download PDF and enter the new password.

Note: The password is required each time you open the file. Save it in a secure location.

16. I am a non-U.S. person. Will I receive a Form 1099-K?

No. Form 1099-K is issued ONLY to U.S. persons for U.S. tax purposes. A "U.S. person" includes:

• U.S. citizens (regardless of where they reside)
• U.S. resident aliens
• U.S. domestic entities (corporations, partnerships, LLCs organized in the U.S.)

If you are a non-U.S. person (foreign individual or entity): You will NOT receive a Form 1099-K.

If you believe you received a 1099-K in error:

• Verify your tax interview responses — you may have incorrectly identified yourself as a U.S. person.
• Retake the tax interview and select the appropriate non-U.S. person status.
• Provide a valid W-8 series form with your foreign TIN or GIIN (Global Intermediary Identification Number), as applicable.

See also

• U.S. tax identity and income reporting FAQs
• Generating an Amazon Pay date range report