[US] 1099-K and Tax Form FAQs

1099-K

What is Form 1099-K?

Form 1099-K is a report of payments processed for you for goods or services during the year. It reports the gross amount of all reportable payments received through payment settlement entities (PSE). For the 2025 calendar year, TikTok, Inc. will issue you a 1099-K if your gross payment volume on the platform exceeded $20,000 in more than 200 transactions.

Will I receive a Form 1099-K?

If you are a TikTok Shop Partner (U.S.) and your gross payment volume over the 2025 calendar year on the platform exceeded $20,000 in more than 200 transactions, you will receive a Form 1099-K. TikTok, Inc. will send copies to you and the IRS by January 31st of the following year. If you did not exceed the threshold, you will not receive a 1099-K. If you meet the criteria, you can find your 1099-K in Partner Center > Finance > Tax Information.

Why do I need a Form 1099-K?

The Internal Revenue Service (IRS) requires U.S. payment processors, including TikTok, Inc., to file and send you a Form 1099-K if the payment processor has processed more than $20,000 of your earnings in more than 200 transactions during the calendar year. Your earnings associated with online marketplaces such as TikTok Shop are considered reportable income. For additional information regarding Form 1099-K, please visit the IRS website.

What is included in Form 1099-K?

The 1099-K form will include the total (unadjusted) amount of payments you received for services through the platform. It is broken out by month based on when payments are processed.

It is effectively the total amount sellers/creators/affiliate partners or the platform have paid, but is not adjusted by the following:

• Refunds or cancelled orders after payment is made
• Commission sharing
• Or any other adjustment

Providing your Tax Information

Where can I find my tax information?

For businesses, the EIN can be found on your IRS notice with assigned EIN, or prior tax forms such as a 1099-K.

How is my tax information reviewed?

The tax information provided to complete the tax interview is compared to the information you provided when originally creating the account. Please ensure that the tax informaiton provided matches with the information provided upon onboarding. If the tax information is valid, a W9 is created per IRS requirements.

Why do I need to provide my Taxpayer Identification Number (TIN)?

The IRS requires TikTok to obtain your tax information prior to making any payments to you. Failure to provide required information triggers mandatory withholding at a rate of 24% on such payments (and may make you ineligible to participate in TikTok Shop).

How do I provide my tax information?

Your tax information is furnished by completing a Form W-9. To complete your Form W-9, please go to Partner Center > Finance > Tax Information. You will be directed to a page where you can enter and electronically certify your business tax information.

What tax information do I need to provide?

As a seller of goods or services, you provide the legal name of your business and corresponding TIN. You must additionally provide your address and federal tax classification. For additional guidance, refer to the specific instructions for Form W-9.

When must I update my tax information?

You must update your tax information when the information previously provided is no longer correct such as a change in name, change in TIN, or change in status. Additionally, you must update your tax information if you detect an error in in the information initially provided.

How do I make an update to my tax information?

If you need to make a change to your tax information, please go to Partner Center > Finance > Tax Information. You will be directed to a page to securely enter and electronically certify your corrected information.