One Big Beautiful Bill (OB3) Form 1099-K Filing Thresholds

For 2025 retroactively, the 1099-K reporting threshold is that you meet both of these 2 criteria:

a)    $20,000 in gross payments, and

b)    200 or more transactions during the year.

Beginning 2026, Form 1099-K filing threshold will be $2,000, indexed annually thereafter for inflation.