{
  "generatedAt": "2026-09-08",
  "rule": {
    "dollarThreshold": 20000,
    "transactionThreshold": 200,
    "logic": "AND — both must be exceeded",
    "quote": "when the total amount of payments you receive for goods or services through the platform exceeds $20,000 in more than 200 transactions",
    "source": "https://www.irs.gov/businesses/understanding-your-form-1099-k"
  },
  "pivotAverageSalePrice": 100,
  "byPrice": [
    {
      "averageSalePrice": 5,
      "salesToTriggerForm": 4001,
      "revenueAtThatPoint": 20005,
      "bindingConstraint": "dollar amount"
    },
    {
      "averageSalePrice": 10,
      "salesToTriggerForm": 2001,
      "revenueAtThatPoint": 20010,
      "bindingConstraint": "dollar amount"
    },
    {
      "averageSalePrice": 25,
      "salesToTriggerForm": 801,
      "revenueAtThatPoint": 20025,
      "bindingConstraint": "dollar amount"
    },
    {
      "averageSalePrice": 50,
      "salesToTriggerForm": 401,
      "revenueAtThatPoint": 20050,
      "bindingConstraint": "dollar amount"
    },
    {
      "averageSalePrice": 75,
      "salesToTriggerForm": 267,
      "revenueAtThatPoint": 20025,
      "bindingConstraint": "dollar amount"
    },
    {
      "averageSalePrice": 100,
      "salesToTriggerForm": 201,
      "revenueAtThatPoint": 20100,
      "bindingConstraint": "both at once"
    },
    {
      "averageSalePrice": 150,
      "salesToTriggerForm": 201,
      "revenueAtThatPoint": 30150,
      "bindingConstraint": "transaction count"
    },
    {
      "averageSalePrice": 250,
      "salesToTriggerForm": 201,
      "revenueAtThatPoint": 50250,
      "bindingConstraint": "transaction count"
    },
    {
      "averageSalePrice": 500,
      "salesToTriggerForm": 201,
      "revenueAtThatPoint": 100500,
      "bindingConstraint": "transaction count"
    },
    {
      "averageSalePrice": 1000,
      "salesToTriggerForm": 201,
      "revenueAtThatPoint": 201000,
      "bindingConstraint": "transaction count"
    },
    {
      "averageSalePrice": 2000,
      "salesToTriggerForm": 201,
      "revenueAtThatPoint": 402000,
      "bindingConstraint": "transaction count"
    }
  ],
  "highRevenueNoForm": [
    {
      "transactions": 50,
      "averagePrice": 2000,
      "revenue": 100000,
      "reported": false
    },
    {
      "transactions": 100,
      "averagePrice": 900,
      "revenue": 90000,
      "reported": false
    },
    {
      "transactions": 150,
      "averagePrice": 600,
      "revenue": 90000,
      "reported": false
    },
    {
      "transactions": 200,
      "averagePrice": 450,
      "revenue": 90000,
      "reported": false
    },
    {
      "transactions": 12,
      "averagePrice": 7500,
      "revenue": 90000,
      "reported": false
    }
  ],
  "highVolumeNoForm": [
    {
      "transactions": 400,
      "averagePrice": 15,
      "revenue": 6000,
      "reported": false
    },
    {
      "transactions": 600,
      "averagePrice": 25,
      "revenue": 15000,
      "reported": false
    },
    {
      "transactions": 900,
      "averagePrice": 20,
      "revenue": 18000,
      "reported": false
    }
  ],
  "caveats": [
    "Measured per platform; a seller across three marketplaces is measured three times separately.",
    "Gross payments before fees, refunds and shipping — not profit, and not even net revenue.",
    "Platforms may issue a form below the threshold, and several do.",
    "Receiving no form changes nothing about what is owed; the income is reportable either way."
  ]
}