State-by-state 1099-K reporting threshold map with federal and state divergence for marketplace sellers and gig-economy operators.
The fields present on each record, named exactly as they appear in the data, so a query written against this list will run.
Released under CC BY 4.0. You may use it commercially and redistribute it. Attribution is the only condition.
Couey, V. W. (2026). 1099-K Threshold State Map 2026. Deep Synthesis. https://doi.org/10.5281/zenodo.20632599