Form 1099-K, box by box
The numbered boxes, 1a to 8, as the IRS instructions (12/2026) describe them to the people who fill the form in.
| Box | IRS instruction to the filer | For a tie-out |
|---|---|---|
| 1a | "Enter in box 1a the gross amount of the total reportable payment card/third party network transactions for the calendar year." | The year total. Compare with your statements gross. |
| 1b | The part of the gross where the card was not present or the card number was keyed in. | Not needed. |
| 1c | "Enter in box 1c the total amount of cash tips included in box 1a." | Not needed. It is a part of box 1a, not an extra amount. |
| 1d | "Enter in box 1d the TTOC for the payee's tipped occupation(s)." TTOC is the Treasury Tipped Occupation Code. | Not needed. It is a code, not an amount. |
| 2 | The four-digit merchant category code used by the payment card industry. | Not needed. |
| 3 | "Enter the number of payment transactions (not including refund transactions) processed through the payment card/third party payer network." | Compare with your count of sales. Refunds are not counted. |
| 4 | Backup withholding, taken when a taxpayer ID was not given in the required way. | Not part of gross. |
| 5a to 5l | "Enter in the appropriate box the gross amount of the total reportable payment transactions for each month of the calendar year." | January to December. Compare each with that month's statement. |
| 6 | The abbreviated name of the state. | Not needed. |
| 7 | The filer's state identification number. | Not needed. |
| 8 | State income tax withheld, if any. | Not part of gross. |
Text in quotation marks is the instruction's own wording. The other rows are shortened. The table covers the numbered boxes in the 12/2026 instructions, which list boxes 1c and 1d under "What's New". The unnumbered parts of the form (the filer's and payee's name, address and TIN boxes, the checkboxes and the account number) are not in the table.
What "gross amount" means
"Gross amount" means the total dollar amount of total reportable payment transactions for each participating payee without regard to any adjustments for credits, cash equivalents, discount amounts, fees, refunded amounts, shipping amounts, or any other amounts.
The instructions add: "The dollar amount of each transaction is determined on the date of the transaction."
Sources, read 10 November 2026: IRS, Instructions for Form 1099-K (revision 12/2026 as shown on the page).
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