Does Amazon Send You a 1099? What Marketplace Sellers Actually Get
Amazon issues a 1099-K once you pass $20,000 and 200 transactions, and its gross number includes refunded orders and even the sales tax Amazon collected for you. Here's what's in it, where to find it, and how to reconcile it.
Amazon marketplace sellers get a Form 1099-K from Amazon Payments by January 31 once gross payments pass $20,000 and more than 200 transactions, sooner in a few lower-threshold states. The reported number is unadjusted gross: shipping, gift wrap, and even the sales tax Amazon collected on your orders are inside it, refunds never come out of it, and fees aren't subtracted. It reconciles against a Date Range Report, and the income is taxable with or without a form.
Key takeaways
- Amazon's federal trigger is more than $20,000 and more than 200 transactions in the same year, and the form comes from Amazon Payments by January 31.
- Refunded orders stay in the gross permanently; Amazon's own help says an order total remains part of unadjusted gross sales even if fully refunded.
- Sales tax Amazon collected and remitted as marketplace facilitator is included in your gross, the opposite of how eBay and Etsy handle it, so you back it out on your return.
- Amazon requires every seller to complete its tax interview (W-9 or W-8) at registration regardless of sales volume, so there's no dollar level where tax paperwork starts.
- The form lives in Seller Central's Tax Document Library, visible to the primary account holder only, and reconciles against a calendar-year Date Range Report.
What's inside Amazon's unadjusted gross sales
| Item | In the total? |
|---|---|
| Product sales, shipping and gift wrap credits | Yes |
| Sales tax Amazon collected on your orders, including facilitator tax | Yes; back it out on your return |
| Refunded orders | Yes, permanently, even if fully refunded |
| Amazon's fees | Not subtracted; deduct them yourself |
| Promotional discounts | Subtracted before the gross is calculated |
Marketplace sellers do, once sales are big enough, and the form is a 1099-K issued by Amazon Payments, Amazon's payments subsidiary, rather than by the retail company whose name is on the box. The trigger is gross payments over $20,000 and more than 200 transactions in the same year, and the number on the form is larger than anything Amazon ever deposited, for reasons worth understanding before you or your CPA try to reconcile it.
Does Amazon send a 1099?
For third-party marketplace sellers, yes: a Form 1099-K arrives by January 31 once you clear both federal prongs, over $20,000 in gross payments and more than 200 transactions. Sellers in a handful of states can get one far earlier, because several states set reporting lines as low as $600 and Amazon's help says it may issue below the federal threshold where state law requires less. One thing Amazon does not wait for is your paperwork: every seller completes the tax identity interview, a W-9 for US sellers, at registration, regardless of volume. There's no dollar level where tax forms "start"; skip the interview and Amazon suspends selling privileges rather than paying you with tax withheld.
The gross number is bigger than your payouts, by design
Amazon reports unadjusted gross sales, and the recipe surprises even experienced sellers. Product sales, shipping credits, and gift wrap credits are all in the total. So is the sales tax collected on your orders, including the marketplace facilitator tax Amazon itself collected and remitted, which is the opposite of how eBay and Etsy handle it. Refunds never reduce the number: in Amazon's own words, an order total becomes a permanent part of your unadjusted gross sales even if you later refund the entire amount. And none of Amazon's fees are subtracted. Keep your books on the same basis: gross sales as income, then fees, refunds, and the tax Amazon withheld as their own lines, and the form reconciles instead of looking inflated.
Where to find it, and how to check it
The form lives in Seller Central under Reports, in the Tax Document Library, and only the primary account holder can see it. To verify the total, run a Date Range Report for the calendar year under Reports and Payments: the order-level columns for product sales, shipping, gift wrap, promotional rebates, and collected tax sum to the 1099-K figure. If your books don't match, that report shows you which orders explain the gap before tax season turns it into a mystery.
Not every Amazon check comes with a 1099-K
Amazon pays a lot of people who aren't marketplace sellers, and they get different forms. KDP authors receive a Form 1099-MISC reporting royalties once they earn $10 or more for the year. Amazon Associates affiliates receive a Form 1099-NEC once commissions cross the contractor threshold, $600 for 2025 payments and $2,000 for 2026 payments under current law. Neither runs through the payment network that generates 1099-Ks, which is why a seller who also publishes on KDP can get two different Amazon tax forms in the same January.
No form doesn't mean no tax
Selling for profit on Amazon is taxable from the first dollar, whether or not a 1099-K ever arrives. The threshold controls Amazon's paperwork, not your obligation, and the flip side is that the deductions are real: Amazon's fees, FBA costs, shipping, and your cost of goods all come off before tax. Our guide to the 1099-K for online sellers covers how the form fits into a return.
Your Amazon sales, already in your books
Vuuv connects to your Amazon seller account and syncs sales, fees, and refunds into a review queue, with gross income and Amazon's cut separated the same way your 1099-K reports them, on Pro and Elite.
Start freeGetting Amazon sales into your books
Vuuv connects directly to your Amazon seller account and syncs sales, fees, and refunds into a review queue, so you approve what posts and the gross-versus-fees split lands on the same basis the 1099-K uses. That turns January's reconciliation into a report instead of a spreadsheet project. See how Vuuv works for Amazon sellers or start with our guide to Amazon seller bookkeeping.
Frequently asked questions
Does Amazon send you a 1099?
Marketplace sellers get a Form 1099-K from Amazon Payments, Amazon's payments subsidiary, once gross payments pass $20,000 and more than 200 transactions in a year, delivered by January 31. Sellers in a handful of states can get one at much lower levels. Below the line no form arrives, but the income is still taxable.
Why is my Amazon 1099-K so much higher than what Amazon paid me?
Because it reports unadjusted gross sales: product sales plus shipping and gift wrap credits, plus the sales tax collected on your orders, with Amazon's fees not subtracted. Refunds never reduce it either; in Amazon's own words, an order total is a permanent part of your unadjusted gross sales even if you later refund the entire amount.
Does the Amazon 1099-K include sales tax Amazon collected for me?
Yes, and this is the part that surprises sellers. Marketplace facilitator tax that Amazon collected and remitted on your orders is included in your gross, unlike on eBay or Etsy, where facilitator tax stays off the form. You back it out on your return as an adjustment, matched by the amounts Amazon withheld.
Where do I find my Amazon 1099-K?
In Seller Central under Reports, in the Tax Document Library, and only the primary account holder can access it. To reconcile the total, run a Date Range Report under Reports and Payments for the calendar year; the order-level columns for sales, shipping, gift wrap, promotional rebates, and collected tax add up to the 1099-K figure.
Do KDP authors and Amazon affiliates get a 1099-K?
No. KDP authors get a Form 1099-MISC reporting royalties once they earn $10 or more for the year, and Amazon Associates affiliates get a Form 1099-NEC once commissions cross the contractor threshold. The 1099-K is specific to marketplace sellers paid through Amazon's settlement network.
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This article is general information, not tax advice. Tax rules change and every situation is different. Confirm the details against current IRS guidance or talk to a qualified tax professional before you file.