Which statement rows count toward the gross
How this tool treats each kind of row on the monthly statement CSV, and why.
| Type | Title starts with | In statements gross? | Shown as |
|---|---|---|---|
| Sale | Payment for Order #… | Yes, the Amount | Sale rows |
| Tax | Sales tax paid by buyer | Subtracted | Tax collected by the marketplace |
| Tax | Refund to buyer for sales tax | No | Buyer tax returned on refunds |
| Tax, VAT | Anything else | No | Tax on seller fees |
| Refund | Refund for Order #…, Refund to buyer for Order #… | No. Not subtracted either. | Refunds to buyers |
| Fee | Listing fee | No | Listing fees |
| Fee | Transaction fee: …, Credit for transaction fee on … | No | Transaction fees |
| Fee | Processing fee, Credit for processing fee | No | Payment processing fees |
| Fee | Regulatory Operating fee | No | Regulatory operating fees |
| Marketing | Etsy Ads | No | Etsy Ads |
| Marketing | Fee for sale made through Offsite Ads | No | Offsite Ads fees |
| Shipping | … shipping label | No | Shipping labels |
| Deposit | $… sent to your bank account | No | Deposits |
| Buyer Fee, Payment | Any | No | Listed on their own line |
| Anything else | Any | No | Rows not recognised, listed one by one |
Why these rules
- The IRS defines gross without adjustment for fees, refunded amounts or shipping amounts, so none of those rows reduce it.
- Etsy states that tax it collects from buyers is not reported on the form, so those rows come off the Sale rows.
There is no published specification for the statement file. The row names here are the ones the tool reads. A row with a name it does not know is listed as "not recognised" and left out of the gross, never guessed.
What the Amount and Net columns mean comes from the marketplace's own help page. Row names come from public open-source statement readers, not from an official specification, because there is none. A statement may carry a row name that is not in this table; the tool lists such rows one by one and does not count them.
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?; Etsy Help, How to Manage Your Payment Account.
Check your own form. Drop your statement CSVs and type the box amounts. Read in your browser, nothing uploaded.
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