Table of Contents

• Instructions for Form 1099-K - Introductory Material
  • Future Developments
  • What's New
  • Reminder
• Instructions for Form 1099-K - Main Contents
  • Specific Instructions
    • Note.
    • Exception for payments made outside the United States by U.S. payers or middlemen to offshore accounts after 2010.
    • Exception for payments made by U.S. payers or middlemen to accounts maintained outside the United States after 2010.
    • Exception for payments by U.S. payers to foreign payees prior to 2011.
    • Exception for payments made by non-U.S. payers or middlemen to foreign payees.
    • Who Must File
    • Statements to Payees
    • Filer's Name, Address, Telephone Number, and Federal Identification Number Boxes
    • Filer Check Boxes
    • Transactions Reported Check Boxes
    • Account Number
    • Box 1. Gross Payment Card/Third Party Network Transactions
    • Box 2. Merchant Category Code
    • Box 3. Number of Payment Transactions
    • Box 4. Federal Income Tax Withheld
    • Boxes 5a through 5l
    • Box 6. State
    • Box 7. State/Payer's State no.
    • Box 8. State Income Tax Withheld