With the end of 2025 approaching, we want to help you prepare for the upcoming tax season with key information, resources, and important updates about Form 1099-K reporting requirements.
We’ll send your Form 1099-K to you in January 2026 via electronic or physical mail delivery, depending on your selected preference. By default, the form will be postmarked on or before January 31 and will be mailed to the address you provided in the tax interview.
For the 2025 tax year, we’ll issue Form 1099-K to sellers in the US who meet both of the following criteria:
- More than $20,000 in unadjusted gross sales
- More than 200 transactions
Once available, your Form 1099-K can be accessed in your seller account by following these steps:
- Go to Reports in your Seller Central account
- Select Tax Document Library, followed by the appropriate year, and then select Form 1099-K.
Ensure that you sign in as the primary user, otherwise you’ll be unable to access forms in the Tax Document Library.
Certain states have a different tax reporting threshold than the federal IRS threshold. Consult the IRS or your tax professional adviser to understand your state and federal reporting tax obligations.
If you’re a non-US person and you’ve received an email or notification on your Account Health dashboard that states your Form W-8 is expiring or has already expired, you must update your U.S. Tax Identity information before December 30, 2025. If you received a notification that your Form W-8 on file is expiring soon, your Account Information page may show the tax information as complete, but it still must be updated before December 30.
To update your tax interview information, go to your Seller Central tax profile and submit the required information.
This information does not constitute tax, legal, or other professional advice and must not be used as such. If you have other questions, contact your tax, legal, or other professional adviser. To search for a tax professional, go to Service Provider Network.
For more information about US taxes, go to US Income Reporting & Tax Identity Collection FAQ.
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