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Form 1099-K, Payment Card and Third Party Network Transactions

A payment settlement entity (PSE) must file Form 1099-K for payments made in settlement of reportable payment transactions for each calendar year. A PSE makes a payment in settlement of a reportable payment transaction, that is, any payment card or third party network transaction, if the PSE submits the instruction to transfer funds to the account of the participating payee to settle the reportable payment transaction.

Current Products

Form 1099-K

Instructions for 1099-K (HTML)

General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)


Recent Developments

Other Items You May Find Useful:

All Form 1099-K Revisions

Third Party Reporting Information Center

Online Ordering for Information Returns and Employer Returns

Other Current Products

Comment on Form 1099-K

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Page Last Reviewed or Updated: 16-Jan-2015