Boxes 5a to 5l: which month is which
Twelve boxes, January to December. Together they add up to box 1a.
| Box | Month | Compare with |
|---|---|---|
| 5a | January | January statement: Sale rows less "Sales tax paid by buyer" rows |
| 5b | February | February statement: Sale rows less "Sales tax paid by buyer" rows |
| 5c | March | March statement: Sale rows less "Sales tax paid by buyer" rows |
| 5d | April | April statement: Sale rows less "Sales tax paid by buyer" rows |
| 5e | May | May statement: Sale rows less "Sales tax paid by buyer" rows |
| 5f | June | June statement: Sale rows less "Sales tax paid by buyer" rows |
| 5g | July | July statement: Sale rows less "Sales tax paid by buyer" rows |
| 5h | August | August statement: Sale rows less "Sales tax paid by buyer" rows |
| 5i | September | September statement: Sale rows less "Sales tax paid by buyer" rows |
| 5j | October | October statement: Sale rows less "Sales tax paid by buyer" rows |
| 5k | November | November statement: Sale rows less "Sales tax paid by buyer" rows |
| 5l | December | December statement: Sale rows less "Sales tax paid by buyer" rows |
The IRS instruction for these boxes: "Enter in the appropriate box the gross amount of the total reportable payment transactions for each month of the calendar year."
When one month is off
- If the month after or before is off by the opposite amount, the two together tie. That is a sale dated either side of month-end.
- If the twelve boxes you typed do not add up to box 1a, check for a typing slip first.
- If a month is off and nothing offsets it, look for a single sale of that amount. The tool searches for one.
Neither the IRS instructions nor Etsy's help pages say which clock or time zone decides the month of a sale made near midnight. This site does not guess.
Sources, read 10 November 2026: IRS, Instructions for Form 1099-K (revision 12/2026 as shown on the page); Etsy Help, What Do I Need to Know About My 1099-K Tax Form?.
Check your own form. Drop your statement CSVs and type the box amounts. Read in your browser, nothing uploaded.
Open the tie-out tool