1099-K survival guide for resellers

The 1099-K threshold has bounced around for years; for tax year 2026 it's $600 in gross payments per platform. Every marketplace where you cross $600 will issue a 1099-K to you and to the IRS. Match those numbers exactly to avoid IRS letters.

What 1099-K reports

Gross revenue, not net. It does NOT subtract platform fees, shipping, or your COGS. You'll do that subtraction on Schedule C.

What you need at tax time

• Per-platform gross revenue (matches each 1099-K)
• Total platform fees
• Total shipping you paid
• Cost of goods sold (your purchase prices)
• Other business expenses (supplies, mileage, subscriptions)

Mismatch's Tax report page generates all five. The CSV export drops straight into your accountant's workflow.

Not tax advice. Talk to a real accountant.