Instructions for 
Form 1099-K - Introductory Material


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.

What's New

Box 1b. Card Not Present Transactions.   New box 1b was added to the form. See the instructions for box 1b, later.

2nd TIN notification box.   The 2nd TIN notification box was added to Copies A and C of Form 1099-K. See 2nd TIN Not., later.

Reminder

In addition to these specific instructions, you should also use the 2014 General Instructions for Certain Information Returns. Those general instructions include information about the following topics.

  • Who must file (nominee/middleman).

  • When and where to file.

  • Electronic reporting requirements.

  • Corrected and void returns.

  • Statements to recipients.

  • Taxpayer identification numbers.

  • Backup withholding.

  • Penalties.

  • Other general topics.

You can get the general instructions at www.irs.gov/form1099k or by calling 1-800-TAX-FORM (1-800-829-3676).

Frequently asked questions.   To find frequently asked questions (FAQs) about Form 1099-K reporting, go to IRS.gov and enter “new payment card reporting” in the search box.


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