The reporting threshold seems to vary from state to state: For residents in Vermont, Massachusetts, Virginia, or Maryland If you live in the following US states, you’re subject to a lower reporting threshold: Vermont, Massachusetts, Virginia, Maryland: $600 USD in gross payment volume from sales of goods or services in a single calendar year, regardless of the number of transactions. The Form 1099-K that you receive is based on your primary address on the last day of the previous tax year. If you changed your primary address to one of these states after that date, your account activity would be captured in Form 1099-K reporting for the following tax year.
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