9. Reporting obligations
Internal Revenue Service regulations require that we file a Form 1099-K to report unadjusted annual gross sales information for sellers located in the United States that meet both of the following thresholds in a calendar year (reporting):
More than $20,000 USD in gross sales, and
More than 200 transactions.
To comply with these regulations, sellers who approach 150 (one hundred and fifty) transactions in a calendar year, regardless of sales volume and aggregated across his or her Shops, will be required to provide taxpayer-identification information to Etsy.