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

A state-by-state dataset of U.S. Form 1099-K reporting thresholds for tax year 2026, compiled against the federal IRS rollout. Each of the 51 jurisdictions records its 1099-K filing threshold for third-party settlement organizations (TPSOs), the transaction-count minimum where applicable, the gap versus the federal 2026 threshold, and a verifying source URL. 12 states sit below the federal threshold. Compiled from IRS guidance and state revenue-department sources (source URLs included in the data). Methodology and full sourcing at https://ceocult.com/research/1099k-threshold-state-map-2026/ . License: CC-BY 4.0.