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IRS announces delay in Form 1099-K reporting threshold for third party platform payments
Following feedback from taxpayers, tax professionals and payment processors and to reduce taxpayer confusion, the Internal Revenue Service this week released Notice 2023-74 announcing a delay of the new $600 Form 1099-K reporting threshold for third party settlement organizations for calendar year 2023. As the IRS continues to work to implement the new law, the agency will treat 2023 as an additional transition year. This will reduce the potential confusion caused by the distribution of an estimated 44 million Forms 1099-K sent to many taxpayers who wouldn't expect one and may not have a tax obligation. As a result, reporting will not be required unless the taxpayer receives over $20,000 and has more than 200 transactions in 2023. This news release is also available in Spanish and Simplified Chinese.

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Scammers are always on the prowl. Criminals impersonate charities to get your money or private information. Scammers operate bogus charities that solicit money or information by phone, email or through social media sites. Don’t be tricked: before you donate, the IRS urges you to verify that you’re giving to legitimate charities. www.irs.gov/teos