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Merchant Card Reporting
Payment Card Reporting
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Relevant Forms
2012
Form 1099-K
Payment Card and Third Party Network Transactions
2012
Instructions for Form 1099-K, Payment Card and Third Party Network Transactions
2012
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
2011
Form 1099-K
Payment Card and Third Party Network Transactions
2011
Instructions for Form 1099-K, Payment Card and Third Party Network Transactions
2011
General Instructions for Certain Information Returns (Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G)
Web Links
IRS.gov Web Site
Third Party Reporting Information Center
New 1099-K Reporting Requirements for Payment Settlement Entities