IRS Form 1099-K reports payments made to you within a given calendar year. eBay has an obligation to issue Form 1099-K to sellers who meet specific criteria. This includes, among other criteria, sellers whose transactions on eBay meet the IRS and state minimum reporting thresholds or sellers whose transactions had any backup withholding applied. We'll provide you with Form 1099-K by January 31 each year if you've received payments that meet or exceed the reporting thresholds in the previous calendar year:
| IRS minimum reporting thresholds | 2021 | 2022 | 2023 | 2024 |
| Gross payments | $20,000 | $20,000 | $20,000 | $600 |
| Transactions | 200 | 200 | 200 | N/A |
If eligible, you'll automatically receive a Form 1099-K in the mail. You may also download an electronic copy in Seller Hub - opens in new window or tab and My eBay - opens in new window or tab. To receive your Form 1099-K electronically only, select Paperless delivery on your Taxes page. Your Form 1099-K will show payments received for sales on eBay. It will include the gross amount and number of transactions, your name, address, and Tax ID. Forms 1099-K will also be reported to the IRS and the correct state tax authority, where applicable.
If PayPal or another authorized payment service provider also processed any of your eBay payments during the previous calendar year, you should receive a separate form from them, if your transactions met the IRS reporting thresholds above.
Tip
Ensure that the name on your eBay account matches the name on your Tax ID and Federal income tax return.
Form 1099-K and multiple eBay accounts
If you have multiple eBay accounts associated with the same Tax ID, your thresholds are calculated by combining all the payments and transactions of those accounts. If your total sales across all your eBay accounts are over the limits previously mentioned, you'll get a Form 1099-K for each account. This happens even if some accounts alone don't meet the IRS's minimum amounts for reporting.
For example, you may have two eBay seller accounts associated with the same Tax ID. For the tax year 2023, if you have over 200 sales transactions combined between the two accounts, and you received $19,999 in payments on one account and $5 on the other, you'll receive a separate Form 1099-K for each account. We can't split the form between multiple tax ID numbers for the same calendar year.
What's included in Form 1099-K
Form 1099-K is an IRS information return that includes the gross amount of all reportable payments within a calendar year. This is based on when gross funds are processed to eBay, not necessarily when funds are received by sellers. This amount does not include any adjustments, for example, credits, discounts, fees, refunds, or any other adjustable amounts. However, sales tax, canceled transactions, and unfulfilled and undisbursed eMBG transactions are excluded from the gross amount reported. You should check with your tax advisor to decide how best to use the information on your Form 1099-K when filing your personal and/or business income tax return.
You can contact us with any questions about your Form 1099-K. Make sure to have the item number and transaction details ready. You should contact us with any concerns about your Form 1099-K no later than March 30th of any year. This will ensure eBay has time to review your claim and make any needed corrections by April 15th of the same year.
Tip
We’ll issue your Form 1099-K with the information you’ve used to register your account, in accordance with IRS requirements. For more information, visit Understanding your Form 1099-K - opens in new window or tab on the IRS website.
1099-K detailed report
To help understand the transactions included on your Form 1099-K, you can download a 1099-K detailed report. The report provides a detailed breakdown of all unadjusted gross payment transactions on your 1099-K form.
Here's how to download your 1099-K detailed report in Seller Hub:
- Go to the Payments tab - opens in new window or tab in Seller Hub.
- From the menu on the left, select Taxes.
- Select 1099-K details.
- Select Generate.
Here's how to download your 1099-K detailed report in My eBay:
- Go to Payments - opens in new window or tab in My eBay.
- Scroll down to Payment reports and taxes.
- Select Form 1099-K.
- Select Request 1099-K detailed report.
Once your report is available to download, you'll be notified by email.
If you have specific questions about reconciling the amounts on your Form 1099-K, we recommend you speak with a tax professional.
California Form 592-B
eBay is required to issue a California Form 592-B to sellers residing in California if the sellers were subject to California backup withholding during the calendar year.
The information on this form mirrors the information on the Form 1099-K issued to sellers who reside in California.
What is a Form 592-B (CA)?
California Form 592-B reports the gross amount subject to California backup withholding and the actual backup withholding deducted from the seller's account. This information is also reported to sellers on their Form 1099-K.
Why did I get this?
eBay is required to issue a Form 592-B to any seller subject to California backup withholding. In addition to a California Form 592-B, you may also receive a federal Form 1099-K if your gross payment transactions meet the federal reporting threshold.
What am I supposed to do with this?
California Form 592-B states that the payee must file Form 592-B with their California tax return to claim the credit for the withheld amount. If you need additional help with this form, we advise you to reach out to a tax professional.