{"title":"Provide tax forms (US only)","category":"default","creationDate":1776961628,"content":"
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To learn more about tax forms, go to the IRS website<\/a>.<\/p><\/div><\/div>\n\n

In the US, Adyen is required to file a 1099-K tax form<\/strong> with the Internal Revenue Service (IRS) for any US-based user to which Adyen pays out directly. Some states require filing of 1099-K forms as well.<\/p>\n

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\nFor 2025, Adyen is required to file 1099-K forms for all US-based users with a gross processed volume at or above the federal threshold of USD 20,000 and 200 transactions combined per calendar year. At the state level, thresholds can vary depending on the state.<\/p>\n

Adyen follows the IRS requirements for reporting gross processed volume prior to deduction of fees, chargebacks, and refunds.<\/p>\n

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Transactions with splits.type<\/a> \n TopUp<\/strong>\n<\/a> do not count towards your users' total processed volume. These transactions are not included in their 1099-K tax forms.<\/p>\n<\/div>\n

Retrieve tax forms for your users<\/h2>\n

Adyen makes tax forms available the third week of January for the previous tax year. For example, 1099-K forms for 2025 are available in January 2026. When the tax forms have become available, you can retrieve them using your Customer Area or API calls, and distribute them in PDF format to your users.<\/p>\n

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Adyen only generates a 1099-K tax form for user accounts that meet the volume or transaction threshold<\/a>. If your user does not meet the threshold, no tax form is available.<\/p>\n<\/div><\/div>\n\n

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See also<\/h2>\n