1099-K Generator Payee and state copies in minutes

Fill in the filer, the payee, and the year’s transaction totals, and the official 1099-K copies update with every keystroke. Download Copy B, Copy 1, and Copy 2 together as a PDF, or print them.

View the form on IRS.gov

How to fill it out: IRS instructions for Form 1099-K

Tax year

One set of answers fills Copy B, Copy 1, and Copy 2. Make one 1099-K per payee, and a separate one for each transaction type.

Calendar year *

The year the transactions were settled. This revision of the form is for 2026 and later.

This is a corrected form Only when it replaces a 1099-K you already filed or furnished. Ticks CORRECTED on every copy.

Filer

The entity with the filing requirement: the PSE, or the electronic payment facilitator that pays on its behalf.

Filer’s name *

The name that goes with the filer’s TIN.

Country

U.S. territories are part of the United States here: choose them under State.

Street address *

Room or suite (optional)

City or town *

State *

ZIP code *

State or province (optional)

Postal code (optional)

Telephone number *

It must reach a person who knows about the payments on this form.

EIN SSN or ITIN

Filer’s EIN *

The filer’s TIN can’t be truncated on any copy.

The filer is a *

Payment settlement entity (PSE) Electronic payment facilitator (EPF) or other third party

An EPF that pays on behalf of a PSE shows that PSE, with a number that reaches someone who knows about these payments.

PSE’s name *

PSE’s telephone number *

Payee

The merchant or seller the payments were settled to. Use the name and TIN from their Form W-9.

Payee’s name *

For a sole proprietor, the person’s name; for a disregarded single-member LLC, the owner’s name.

Second name line (optional)

A DBA or LLC name, if any. It can’t stand alone on the first line.

Country

U.S. territories are part of the United States here: choose them under State.

Street address *

Apt. no. (optional)

City or town *

State *

ZIP code *

State or province (optional)

Postal code (optional)

EIN SSN, ITIN, or ATIN

Payee’s EIN *

As on the payee’s W-9, matching the name on the first line.

Show only the last 4 digits on the payee’s copies Allowed on Copy B and Copy 2 (**-***6789). Copy 1, for the state, shows the full number.

Account number (optional)

Required if you file more than one 1099-K for this payee; the IRS encourages one for every form.

TINs stay on this device. The PDF is created in your browser, and nothing you type is uploaded or saved.

Transactions

Totals for the calendar year. Cents are added for you.

Transactions reported on this form *

Payment card Third party network

Reporting both for the same payee? Make a separate 1099-K for each type.

Box 1a · Gross amount of transactions *

Before any adjustment for credits, discounts, fees, refunds, shipping, or anything else.

Box 1b · Card not present transactions

The part of box 1a where the card wasn’t there or the number was keyed in, such as online and phone sales.

Box 2 · Merchant category code

The payee’s 4-digit MCC. Leave it empty if you don’t classify payees.

Box 3 · Number of transactions

Not counting refunds.

Box 4 · Federal income tax withheld

Backup withholding, if any.

Cash tips (boxes 1c–1d) Optional

Cash tips are included in box 1a. Codes come from the IRS list of tipped occupations.

Box 1c · Cash tips

Box 1d · Tipped occupation code

Box 1d · Second code

Use 000 as one code if any tips came from a non-qualifying occupation.

Monthly amounts

The gross amount for each month of the year (boxes 5a to 5l). Leave months without transactions empty.

5a · January

5b · February

5c · March

5d · April

5e · May

5f · June

5g · July

5h · August

5i · September

5j · October

5k · November

5l · December

The 12 months should add up to box 1a.

State information (boxes 6–8) Optional

For filers in the Combined Federal/State Filing Program or states that want paper copies. The IRS doesn’t need them. Up to two states.

First state

Box 8 · State

Box 7 · State ID no.

Box 6 · Tax withheld

Second state

Box 8 · State

Box 7 · State ID no.

Box 6 · Tax withheld

0 of 12 required

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0 of 12 required

Complete the required fields to download or print your 1099-K.

Still needed:

Downloaded. Furnish Copy B, the payee instructions, and Copy 2 to the payee by January 31, and keep a copy for your records. Copy 1 is for a state that wants a paper copy. File Copy A with the IRS by February 28 on paper, or by March 31 through IRIS.

Copy

View the form on IRS.gov

How to fill it out: IRS instructions for Form 1099-K

Disclaimer: forms.app makes this 1099-K generator and the official IRS copies it fills available as a free courtesy. forms.app is not affiliated with the Internal Revenue Service, doesn’t file Form 1099-K with the IRS or any state on your behalf, and doesn’t offer tax, legal, or accounting advice. As the filer, you are responsible for deciding whether you must report, and for the accuracy of every amount, count, and TIN, and for filing and furnishing on time. Form 1099-K is published by the IRS; the current version and instructions are at irs.gov/Form1099K. If you’re not sure whether you’re the party that has to file, talk to a tax professional. Found something on this page that’s wrong or out of date? Let us know.

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What Form 1099-K is for

Form 1099-K, Payment Card and Third Party Network Transactions, is the information return a payment settlement entity uses to report the gross payments it settled for a payee during the year. Merchant acquirers file it for payment card transactions, and third party settlement organizations, such as payment apps and online marketplaces, file it for third party network transactions.

Payment card transactions are reported whatever the total. Third party network transactions are reported only when the payee’s gross payments for the year are over $20,000 and there are more than 200 transactions. Box 1a is the gross amount, before fees, refunds, or other adjustments. If you received a 1099-K, the filer prepares it, not you; if it looks wrong, contact the filer named in the upper-left corner.

How the 1099-K generator works

Enter the calendar year and the filer’s details, and say whether the filer is the PSE or an electronic payment facilitator. Add the payee from their Form W-9, choose payment card or third party network, then enter the gross amount, the number of transactions, and each month’s total in boxes 5a to 5l. The generator tells you whether the months add up to box 1a.

Copy B, Copy 1, and Copy 2 fill in together, followed by the payee instructions that belong on the back of Copy B. Once the required fields are complete, download or print. Copy A has to reach the IRS through IRIS or on the official red form, so it isn’t part of the PDF. For other returns, browse all tax form generators.

What you might ask about Form 1099-K

Who files Form 1099-K?

The payment settlement entity (PSE) that submits the instruction to transfer funds to the payee: a merchant acquiring entity for payment cards, or a third party settlement organization for third party networks. If a PSE contracts with an electronic payment facilitator (EPF) or other third party to make the payments, the EPF files instead and shows the PSE’s name and phone number on the form.

What are the reporting thresholds?

For payment card transactions, every amount is reportable. For third party network transactions, a third party settlement organization reports only when the payee’s gross payments for the calendar year exceed $20,000 and the number of transactions exceeds 200.

When is Form 1099-K due?

Give the payee their statement by January 31. File with the IRS by February 28 on paper, or by March 31 if you file electronically. If a date falls on a weekend or legal holiday, the next business day counts.

Can one form cover card and third party network transactions?

No. If you report both kinds of transactions for the same payee, file a separate Form 1099-K for each type, with the gross amount of that type in box 1a.

What counts in box 1a?

The total dollar amount of the payee’s reportable transactions for the year, with no adjustments for credits, cash equivalents, discounts, fees, refunds, shipping, or anything else. Each transaction is valued on its date, and foreign currency is converted at the spot rate or a consistent spot rate convention.

Can I file the downloaded PDF with the IRS?

No. Copy A must be filed electronically or on the official red, scannable form, and the IRS may penalize copies it can’t scan. Use the free IRIS portal; with 10 or more information returns in total, you generally have to e-file. The PDF from this page holds the payee and state copies.

I got a 1099-K that looks wrong. What should I do?

Contact the filer shown in the upper-left corner of the form. If you don’t recognize the filer, contact the PSE whose name and phone number appear above your account number. The IRS page Understanding your Form 1099-K explains the next steps.

Is my information safe?

Everything you type stays on your device. The PDF is generated in your browser, and forms.app never uploads or saves your entries, TINs included. They’re gone when you close the page, so download first.

Do I have to pay or sign up?

No. The 1099-K generator is free, with no account. Create one form per payee and per transaction type, as many as you need.

Your 1099-K isn’t ready to print yet

Fill in the required fields on the page (tax year, filer and payee details, TINs, filer type, transaction type, the gross amount, and the monthly amounts), then print again.

Form 1099-K preview Click any box to edit it