Section references are to the Internal Revenue Code unless otherwise noted.
2011
Table of Contents
- Instructions for Form1099-K - Introductory Material
- Instructions for Form1099-K - Main Contents
- Specific Instructions
- Note.
- Exception for payments made by U.S. payers or middlemen to foreign payees 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 Recipients
- Filer's name, address, telephone number, and federal identification number boxes
- Filer check boxes
- Account number
- Box 1. Gross amount of merchant card/third party network payments
- Box 2. Merchant category code
- Boxes 3 and 4.
- Boxes 5a through 5l.
- Specific Instructions
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