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表1099-K 说明

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2024年3月修订

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Department of the Treasury  
Internal Revenue Service  
Instructions for  
Form 1099-K  
(Rev. March 2024)  
Payment Card and Third Party Network Transactions  
Section references are to the Internal Revenue Code unless  
otherwise noted.  
the contractual obligation to make payment to participating  
payees in settlement of payment card transactions; or a  
TPSO, that is, the central organization that has the  
contractual obligation to make payments to participating  
payees of third party network transactions.  
Future Developments  
For the latest information about developments related to  
Form 1099-K and its instructions, such as legislation enacted  
after they were published, go to IRS.gov/Form1099K.  
Note. Healthcare networks, in-house accounts payable  
departments, and automated clearing houses do not qualify  
as TPSOs and do not report under section 6050W.  
Reminders  
In addition to these specific instructions, you should also use  
the current General Instructions for Certain Information  
Returns. Those general instructions include information  
about the following topics.  
A participating payee is any person, including any  
governmental unit (and any agency or instrumentality of a  
governmental unit) who accepts a payment card, or any  
account number or other indicia associated with a payment  
card, as payment or accepts payment from a TPSO in  
settlement of a third party network transaction.  
Who must file.  
When and where to file.  
Electronic reporting.  
A payment card is any card, including any stored-value  
card (having prepaid value, including gift cards), issued  
according to an agreement or arrangement that provides for  
all of the following.  
Corrected and void returns.  
Statements to recipients.  
Taxpayer identification numbers (TINs).  
Backup withholding.  
Penalties.  
One or more issuers of the cards.  
A network of persons unrelated to each other, and to the  
Other general topics.  
issuer, who agree to accept the cards as payment.  
You can get the General Instructions for Certain  
Standards and mechanisms for settling the transactions  
Information Returns at IRS.gov/1099GeneralInstructions or  
between the merchant acquiring entities and the persons  
who agree to accept the cards as payment.  
Online fillable Copies 1, B, and 2. To ease statement  
furnishing requirements, Copies 1, B, and 2 of Form 1099-K  
are fillable online in a PDF format, available at IRS.gov/  
Form1099K. You can complete these copies online for  
furnishing statements to recipients and for retaining in your  
own files.  
Reporting of third-party network transactions. For  
returns for calendar years beginning after December 31,  
2022, a third party settlement organization (TPSO) is  
required to report payments in settlement of third party  
network transactions with any participating payee that exceed  
a minimum threshold of $600 in aggregate payments,  
regardless of the number of such transactions.  
A third party payment network is any agreement or  
arrangement that provides for the following.  
The establishment of accounts with a central organization  
by a substantial number of providers of goods or services  
who are unrelated to the organization and who have agreed  
to settle transactions for the provision of the goods or  
services to purchasers according to the terms of the  
agreement or arrangement.  
Standards and mechanisms for settling the transactions.  
Guarantee of payment to the persons providing goods or  
services (participating payees) in settlement of transactions  
with purchasers pursuant to the agreement or arrangement.  
A third party payment network does not include any  
agreement or arrangement that provides for the issuance of  
payment cards.  
Third party reporting. For more information on third party  
“Unrelated” means any person who is not related to  
another person within the meaning of section 267(b) using  
the rules of sections 267(c) and (e)(3), and 707(b)(1).  
Specific Instructions  
A payment settlement entity (PSE) must file Form 1099-K,  
Payment Card and Third Party Network Transactions, for  
payments made in settlement of reportable payment  
transactions for each calendar year. A PSE makes a payment  
in settlement of a reportable payment transaction, that is, any  
payment card or third party network transaction, if the PSE  
submits the instruction to transfer funds to the account of the  
participating payee to settle the reportable payment  
transaction.  
For more information, go to IRS.gov/newsroom/form-1099-  
Exception for payments made outside the United  
States by U.S. payers or middlemen to offshore  
accounts after 2010. For payments under contractual  
obligations entered into after December 31, 2010, a PSE that  
is a person as described in Regulations section 1.6049-5(c)  
(5) as a U.S. payer or U.S. middleman (U.S. payer) is not  
required to file Form 1099-K for payments to a participating  
payee with a foreign address as long as, prior to payment, the  
PSE has documentation on which the PSE may rely to treat  
A PSE is a domestic or foreign entity that is a merchant  
acquiring entity, that is, a bank or other organization that has  
Dec 4, 2023  
Cat. No. 54721E  
the payment as made to a foreign person according to  
Regulations section 1.1441-1(e)(1)(ii) (substituting “payer” for  
the term “withholding agent” and without regard to the  
limitations to amounts subject to withholding requirements of  
chapter 3 of the Code and its regulations).  
materially modified on or after January 1, 2011, a PSE that is  
a U.S. payer or U.S. middleman is not required to file a Form  
1099-K for a payment to a participating payee with a foreign  
address as long as the payer does not know or have reason  
to know that the participating payee is a U.S. person.  
A PSE that is a U.S. payer may need to file Form 1099-K  
for payments made outside the United States to an offshore  
account if any of the following apply.  
A foreign address means any address that is not within the  
United States (the States and the District of Columbia).  
Exception for payments made by non-U.S. payers or  
middlemen to foreign payees. A PSE that is not described  
as a U.S. payer or U.S. middleman in Regulations section  
1.6049-5(c)(5) (non-U.S. payer) is not required to file a Form  
1099-K for payment to a participating payee that does not  
have a U.S. address as long as the PSE does not know or  
have reason to know that the participating payee is a U.S.  
person. If the participating payee has any U.S. address, the  
PSE may treat the participating payee as a foreign person  
only if the PSE has documentation on which the PSE may  
rely to treat the payment as made to a foreign person  
according to Regulations section 1.1441-1(e)(1)(ii).  
A PSE that is a non-U.S. payer that has reason to know  
but not actual knowledge that a participating payee is a U.S.  
person will not be required to file Form 1099-K if the PSE  
obtains from the payee a Form W-8 or documentary evidence  
that satisfies the requirements described in Notice 2011-71.  
A PSE may accept a substitute form, as described in  
Notice 2011-71, in lieu of Form W-8BEN so that a  
participating payee can certify its non-U.S. status.  
Documentary evidence, described in Notice 2011-71,  
submitted to establish the identity of the payee and the status  
of that person as a foreign person remains valid until the  
earlier of the last day of the third calendar year following the  
year in which the documentary evidence is provided to the  
withholding agent or the day that a change in circumstances  
occurs that makes any information on the documentary  
evidence incorrect.  
There is a U.S. residential or correspondence address  
associated with the participating payee.  
The PSE has standing instructions to direct the payment to  
a bank account maintained in the United States.  
The PSE knows or has reason to know that the  
participating payee is a U.S. person.  
A PSE is not required to file Form 1099-K for payments  
made outside the United States to an offshore account in the  
circumstances described in the preceding paragraph if the  
PSE does not know that the payee is a U.S. person and the  
PSE obtains one of the following from the payee:  
An applicable Form W-8;  
Documentary evidence establishing the payee’s non-U.S.  
status; or  
A suitable substitute form as described in Notice 2011-71,  
The W-8 forms (or the suitable substitutes) must be collected  
by the PSE no later than 90 days after the date on which the  
PSE enters into the contractual obligations with the  
participating payee. The W-8 forms (or suitable substitutes)  
and documentary evidence may be relied upon only when  
the requirements described in Notice 2011-71 are satisfied.  
A PSE does not have to file Form 1099-K for payments  
made outside the United States (within the meaning of  
Regulations section 1.6049-5(e)) to an offshore account (as  
described in Notice 2012-2, available at IRS.gov/irb/  
2012-45_IRB#NOT-2012-2) of a participating payee with only  
a foreign address if the name of the participating payee  
indicates that it is a per se corporation under Regulations  
section 301.7701-2(b)(8)(i) and the PSE does not know or  
have reason to know that the participating payee is a U.S.  
person.  
A U.S. address is any address that is within the United  
States (the States and the District of Columbia).  
Nonreportable transactions. The following transactions  
are nonreportable under section 6050W.  
A withdrawal of funds at an automated teller machine  
A PSE may apply the grace period rules under  
(ATM) via payment card, or a cash advance or loan against  
the cardholder's account.  
Regulations section 1.6049-5(d)(2)(ii) for payments to a  
participating payee with only a foreign address without regard  
to whether the amounts paid are described in Regulations  
section 1.1441-6(c)(2) or are reportable under Code section  
6042, 6045, 6049, or 6050N.  
A check issued in connection with a payment card that is  
accepted by a merchant or other payee.  
Any transaction in which a payment card is accepted as  
payment by a merchant or other payee who is related to the  
issuer of the payment card.  
Alternative method for PSE that does not maintain  
account for participating payee. The above exception to  
reporting only applies if the PSE is a U.S. payer making a  
payment to an account maintained outside the United States  
by the PSE, or, if the PSE does not maintain an account for  
the payee, to another financial institution maintaining the  
account outside the United States. To apply the exception, for  
a PSE that does not maintain an account for the payee, the  
PSE must also reasonably determine that the participating  
payee is doing business outside the United States based on  
all the information obtained or reviewed in connection with  
the establishment or maintenance of the contractual  
relationship with the participating payee (including  
information required to be obtained or reviewed under  
procedures required to be established under and compliant  
with 31 CFR section 1020.220).  
Conversion of amounts paid in foreign currency. When  
a payment is made or received in a foreign currency, the U.S.  
dollar amount must be determined by converting the foreign  
currency into U.S. dollars on the date of transaction at the  
spot rate (as defined in Regulations section 1.988-1(d)(1)) or  
according to a reasonable spot rate convention, such as a  
month-end spot rate or a monthly average spot rate. The  
convention must be used consistently for all non-dollar  
amounts reported and from year to year. The convention  
cannot be changed without the consent of the Commissioner  
or his or her delegate.  
Reporting under sections 6041, 6041A, and 6050W.  
Payments made by payment card or through a third party  
payment network after December 31, 2010, that otherwise  
would be reportable under sections 6041 (payments made in  
the course of a trade or business to another person) or  
6041A(a) (payments of remuneration for services and certain  
Exception for payments by U.S. payers to foreign  
payees prior to 2011. For payments under contractual  
obligations entered into before January 1, 2011, that are not  
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Instructions for Form 1099-K (Rev. 03-2024)  
direct sales) and 6050W are reported under section 6050W  
and not section 6041 or 6041A. For purposes of determining  
whether payments are subject to reporting under section  
6050W, rather than section 6041 or 6041A, the de minimis  
threshold, discussed later under Box 1a, is disregarded.  
For more information about the requirement to furnish a  
statement to each payee, see part M in the current General  
Instructions for Certain Information Returns.  
2nd TIN Not. Box  
You may enter an “X” in this box if you were notified by the  
IRS twice within 3 calendar years that the payee provided an  
incorrect TIN. If you mark this box, the IRS will not send you  
any further notices about this account.  
Who Must File  
Every PSE or other party which submits instructions to  
transfer funds to the account of a participating payee, in  
settlement of reportable payment transactions, must file an  
information return (Form 1099-K) with respect to each  
participating payee for that calendar year.  
However, if you received both IRS notices in the same  
year, or if you received them in different years but they both  
related to information returns filed for the same year, do not  
check the box at this time. For purposes of the  
Multiple PSEs. If two or more persons qualify as PSEs for  
the same reportable transaction, the PSE that submits the  
instruction to transfer funds must file the return. However, the  
PSE obligated to file may designate another person to file the  
return, including the PSE not making payment, if the parties  
agree in writing. If the designated person fails to timely file  
the return, the entity with the responsibility to file is liable for  
any applicable penalties under sections 6721 and 6722.  
Electronic payment facilitator (EPF). If a PSE contracts  
with an EPF or other third party to make payments in  
settlement of reportable payment transactions on behalf of  
the PSE, the facilitator or other third party must file Form  
1099-K in lieu of the PSE. The facilitator is not required to  
have any arrangement or agreement with the participating  
payee. Payments need not come from the facilitator's  
account. The facilitator need only submit instructions to  
transfer funds to the account of the participating payee. The  
PSE can file Form 1099-K by designation if the parties agree  
in writing; however, the designation does not relieve the  
facilitator from liability for any applicable penalties under  
sections 6721 and 6722 for failure to comply with the  
information reporting requirements.  
two-notices-in-3-years rule, you are considered to have  
received one notice and you are not required to send a  
second “B” notice to the taxpayer on receipt of the second  
notice. See part N in the current General Instructions for  
Certain Information Returns for more information.  
For information on the TIN Matching System offered  
by the IRS, see the current General Instructions for  
Certain Information Returns.  
TIP  
FILER'S Name, Address, Telephone Number,  
and TIN Boxes  
Enter the name, address (including street address, city or  
town, state or province, country, and ZIP or foreign postal  
code), and telephone number of the entity with the filing  
requirement (payer) in the box in the upper left corner. The  
telephone number must allow a payee to reach a person  
knowledgeable about the payments reported on the form.  
Enter the TIN (EIN) of the entity with the filing requirement  
(payer) in the top box immediately to the right.  
FILER Checkboxes  
See part O in the current General Instructions for Certain  
Information Returns for more information on penalties.  
Check the first (top) box in the section immediately below the  
FILER'S name, street address, city or town, state or province,  
country, ZIP or foreign postal code, and telephone number  
box if the entity with the filing requirement (payer) is a PSE.  
Check the second (bottom) box if the entity with the filing  
requirement (payer) is an EPF or other third party.  
Aggregated payees. If you receive payments from a PSE  
on behalf of one or more participating payees and you  
distribute such payments to one or more participating  
payees, you are:  
The participating payee with respect to the PSE who sent  
If the entity with the filing requirement (payer) is an EPF or  
other third party, enter the PSE's name and telephone  
number in the box above the account number box at the  
bottom left of the form. The telephone number must allow a  
payee to reach a person knowledgeable about the payments  
reported on the form.  
you the payment(s), and  
The PSE with respect to the participating payees to whom  
you distribute the payments.  
For more information on nominee/middleman reporting,  
see part A in the current General Instructions for Certain  
Information Returns.  
Transactions Reported Checkboxes  
Statements to Payees  
Check the first (top) box if you are reporting payment card  
transactions on this form. Check the second (bottom) box if  
you are reporting third party network transactions on this  
form.  
If you are required to file Form 1099-K, you must furnish a  
statement to the payee.  
Truncating recipient’s TIN on payee statements.  
Pursuant to Regulations section 301.6109-4, all filers of this  
form may truncate a payee’s TIN (social security number  
(SSN), individual taxpayer identification number (ITIN),  
adoption taxpayer identification number (ATIN), or employer  
identification number (EIN)) on payee statements. Truncation  
is not allowed on any documents the filer files with the IRS. A  
filer's TIN may not be truncated on any form. See part J in the  
current General Instructions for Certain Information Returns.  
Furnishing statements electronically. Statements may be  
furnished to payees electronically in lieu of a paper format.  
See Regulations section 1.6050W-2(a) for further  
information.  
If you are reporting payments to the same payee that  
include both payment card and third party network  
transactions, you must file a separate Form 1099-K reporting  
the gross amount from each type.  
Account Number  
The account number is required if you have multiple accounts  
for a payee for whom you are filing more than one Form  
1099-K. Additionally, the IRS encourages you to designate an  
account number for all Forms 1099-K that you file. See part L  
in the current General Instructions for Certain Information  
Returns.  
3
Instructions for Form 1099-K (Rev. 03-2024)  
File separate Forms 1099-K reporting the gross receipts  
Box 1a. Gross Payment Card/Third Party  
Network Transactions  
for each MCC, or  
File a single Form 1099-K reporting total gross receipts  
Enter in box 1a the gross amount of the total reportable  
payment card/third party network transactions for the  
calendar year. 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 dollar amount  
of each transaction is determined on the date of the  
transaction.  
and the MCC which corresponds to the largest portion of the  
total gross receipts.  
Box 3. Number of Payment Transactions  
Enter the number of payment transactions (not including  
refund transactions) processed through the payment card/  
third party payer network.  
Box 4. Federal Income Tax Withheld  
Exception for de minimis payments. A TPSO is required  
to report any information concerning third party network  
transactions of any participating payee only if the gross  
amount of total reportable payment transactions exceeds  
$600 for the calendar year, regardless of the number of  
transactions.  
For examples of reportable payment transactions,  
including responsible filing parties, see Regulations section  
1.6050W-1(e).  
Enter backup withholding. Persons who have not furnished  
their TINs to you in the manner required are subject to  
backup withholding on payments required to be aggregately  
reported in box 1a.  
A payment made by a TPSO is a reportable payment  
potentially subject to section 3406 backup withholding.  
For more information on backup withholding, including the  
applicable rate, see part N in the current General Instructions  
for Certain Information Returns.  
Box 1b. Card Not Present Transactions  
Boxes 5a Through 5l  
Enter in the appropriate box the gross amount of the total  
reportable payment transactions for each month of the  
calendar year.  
Enter in box 1b the gross amount of the total reportable  
payment card/third party network transactions for the  
calendar year where the card was not present at the time of  
the transaction or the card number was keyed into the  
terminal. Typically, this relates to online sales, phone sales, or  
catalogue sales. 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 dollar amount  
of each transaction is determined on the date of the  
transaction.  
Boxes 6 Through 8. State Information  
These boxes may be used by filers who participate in the  
Combined Federal/State Filing Program and/or who are  
required to file paper copies of this form with a state tax  
department. See Pub. 1220 for more information regarding  
the Combined Federal/State Filing Program. They are  
provided for your convenience only and need not be  
completed for the IRS. Use the state information boxes to  
report payments for up to two states. Keep the information for  
each state separated by the dash line. If you withheld state  
income tax on this payment, you may enter it in box 8. In  
box 6, enter the abbreviated name of the state. In box 7, enter  
the filer's state identification number. The state number is the  
filer's identification number assigned by the individual state.  
Box 2. Merchant Category Code  
Enter the four-digit merchant category code (MCC) used by  
the payment card industry to classify the payee for the  
payment card transactions reported on this Form 1099-K. If  
you or the entity on whose behalf you are filing uses an  
industry classification system other than, or in addition to,  
MCCs, assign to each payee an MCC that most closely  
corresponds to the description of the payee's business.  
If a state tax department requires that you send them a  
paper copy of this form, use Copy 1 to provide information to  
the state tax department. Give Copy 2 to the payee for use in  
filing the payee's state income tax return.  
Note. If you or the entity on whose behalf you are filing is a  
TPSO or does not use any industry classification system for  
its payees, you should not complete this box.  
If a payee has receipts classified under more than one  
MCC, you may either:  
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Instructions for Form 1099-K (Rev. 03-2024)