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

What's New

Box 1b. Card Not Present transactions.   Completion of box 1b is now mandatory for 2015. It was optional on the 2014 form.


In addition to these specific instructions, you should also use the 2015 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 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 and enter “new payment card reporting” in the search box.

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