metadata dict | federal dict | regions dict | states list | aggregates dict | historicalThresholds dict |
|---|---|---|---|---|---|
{
"name": "CeoCult 2026 1099-K Threshold Compliance Map",
"description": "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) repeal... | {
"year": 2026,
"threshold_usd": 20000,
"transaction_minimum": 200,
"schedule": {
"2021_and_earlier": 20000,
"2024_phasein": 5000,
"2025_phasein": 2500,
"2026_phasein_targeted": 600,
"2025_operative": 20000,
"2026_operative": 20000
},
"restored_by": "One Big Beautiful Bill Act, Publi... | {
"Northeast": [
"CT",
"ME",
"MA",
"NH",
"NJ",
"NY",
"PA",
"RI",
"VT"
],
"Midwest": [
"IL",
"IN",
"IA",
"KS",
"MI",
"MN",
"MO",
"NE",
"ND",
"OH",
"SD",
"WI"
],
"South": [
"AL",
"AR",
"DE",
"DC",
"FL",
"... | [
{
"state": "Alabama",
"abbr": "AL",
"region": "South",
"state_threshold_2026": 20000,
"state_transaction_min": null,
"policy_type": "federal_default",
"gap_vs_federal": 0,
"source_url": "https://www.revenue.alabama.gov/individual-corporate/",
"last_verified_date": "2026-05-08T00:... | {
"total_jurisdictions": 51,
"states_below_federal_floor": 12,
"states_at_federal_floor": 39,
"lowest_state_threshold_usd": 100,
"lowest_state": "Rhode Island",
"states_at_600": [
"Connecticut",
"District of Columbia",
"Maryland",
"Massachusetts",
"Montana",
"North Carolina",
"Ve... | {
"federal_2018_2023": 20000,
"federal_2024_phasein": 5000,
"federal_2025_phasein": 2500,
"federal_2026_phasein_target": 600,
"federal_2025_operative": 20000,
"federal_2026_operative": 20000,
"transaction_count_pre_arpa": 200,
"transaction_count_arpa_phasein": null,
"transaction_count_restored_obbba":... |
1099-K State Threshold Compliance Map 2026
A state-by-state dataset of 1099-K reporting thresholds for tax year 2026 (all 50 states + DC), compiled against the restored federal floor of $20,000 and 200+ transactions. A primary-source reference for gig-economy, marketplace-seller, and freelancer tax compliance.
- License: CC-BY 4.0
- DOI: 10.5281/zenodo.20632599
- Source study: https://ceocult.com/research/1099k-threshold-state-map-2026/
- Author: Vincent Wesley Couey (ORCID 0009-0005-6869-308X) · published via CeoCult (ceocult.com), part of the Lattice research network.
What's in it
data.json contains: federal (the federal floor + phase-in history), states (51 rows: per-state 2026 threshold, transaction minimum, policy type, guidance link), regions and aggregates (regional rollups), and historicalThresholds (the federal threshold timeline).
Per-state fields include state, abbr, region, state_threshold_2026, state_transaction_min, policy_type (e.g. federal_default vs a lower state-specific threshold), and the source guidance URL.
Method
Each row was sourced from the state revenue or tax department's 1099-K guidance page (or the controlling state statute). Where a state has no published 1099-K guidance, it is coded to the federal default. Compiled against the restored federal floor ($20,000 / 200 transactions) for TY2026.
Why it matters
Several states set 1099-K thresholds far below the federal floor, so a seller under the federal threshold can still trigger state reporting. This dataset makes those divergences explicit, state by state.
Citation
Couey, V. W. (2026). 1099-K State Threshold Compliance Map 2026 [Data set]. CeoCult. https://doi.org/10.5281/zenodo.20632599
CC-BY 4.0 — free to use with attribution. Informational only; not tax advice. Verify against current state guidance before filing.
- Downloads last month
- 43