The IRS has announced that the threshold for the 2025 tax reporting season will be $20,000 and 200 transactions, retroactively reinstating the reporting threshold in effect prior to the passage of the American Rescue Plan Act of 2021. Online marketplaces like Zenfolio are required to issue a 1099-K form to sellers who met both of these thresholds in 2025.
If you are a US seller, the IRS form 1099-K is used to report your earnings. Zenfolio will only provide a 1099-K form to qualified photographers for payments processed through Stripe Express. If you accept payments via PayPal, please contact PayPal to inquire about 1099-K Form Delivery.
If you have processed $20,000 or more in gross sales during a calendar year and have 200 or more transactions, your 1099-K form will be made available through your Stripe Express Dashboard on or before January 31, 2026. You can log in to your Stripe Express account here, where you’ll be prompted to enter your email address and 6-digit verification code to log in.
For more information on common Stripe Express questions and support topics, please reference this help guide - https://support.stripe.com/express/topics/account
Please note that while Federal Guidance for issuing 1099-K Tax forms is $20,000 + 200 Transactions, several states have different reporting thresholds, which may result in you receiving a 1099-K Form, even if you do not meet federal threshold.
For answers to frequently asked questions about the new guidance for issuing and receiving 1099-K Forms, please refer to the IRS Fact Sheet - IRS revises and updates Form 1099-K frequently asked questions (FAQs)
If you have questions or concerns about your tax form eligibility, please reach out to our Support Team by submitting a request here