IRS Lowers 1099-K Reporting Threshold for Gig Workers to $5,000

The reporting threshold for online transactions carried out by gig workers has been reduced significantly from the $20,000 limit, the IRS said on Nov. 26.
Form 1099-K is applicable to individuals who casually sell goods online or engage in gig work. Online marketplaces such as Amazon or payment apps such as PayPal are required to prepare Form 1099-K and send copies to the taxpayer and the IRS. The form details the payments a taxpayer receives from selling goods and services. In 2023, these entities had to prepare the form if a taxpayer conducted 200 transactions and collected more than $20,000.
However, this has now changed. Payment apps and online marketplaces “will be required to report transactions when the amount of total payments for those transactions is more than $5,000 in 2024; more than $2,500 in 2025; and more than $600 in calendar year 2026 and after,” the IRS said in a statement….