vincentcouey/

1099k-threshold-state-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… See the full description on the dataset page: https://huggingface.co/datasets/vincentcouey/1099k-threshold-state-map-2026.