U.S. 1099-K Reporting Thresholds by State, Tax Year 2026: 50-State Compliance Map

State-by-state 1099-K reporting threshold dataset for tax year 2026, compiled against the restored federal floor of $20,000 (and more than 200 transactions). The One Big Beautiful Bill Act (P.L. 119-21, sec. 70432, signed July 4, 2025) repealed the IRS Notice 2024-85 phase-in and restored the $20,000 / 200-transaction federal threshold retroactive to 2022. Each row records the state's Form 1099-K filing threshold for third-party settlement organizations (TPSOs), the transaction-count minimum (where applicable), the gap versus the restored federal $20,000 threshold, and the verifying source URL. Twelve jurisdictions require a 1099-K far below the federal floor, gaps now as large as 200x (Rhode Island $100 vs $20,000). Version 2 (2026-06-11): corrected the federal Form 1099-K threshold to reflect the One Big Beautiful Bill Act (P.L. 119-21, sec. 70432, July 4 2025), which repealed the IRS Notice 2024-85 phase-in and restored the federal threshold to over $20,000 and over 200 transactions, retroactive to 2022. State-level thresholds unchanged. Methodology at https://ceocult.com/research/1099k-threshold-state-map-2026/ . License CC-BY 4.0. Research dataset, not tax advice; verify against primary state and IRS sources.