IRS regulations require all businesses that process payments file a 1099-K for all sellers with more than 200 paid transactions and $20,000 in gross sales in a calendar year.
  

Massachusetts and Vermont now require a 1099-K for sellers with at least $600 in gross sales in a calendar year.

We’ll automatically request your Taxpayer Identification Number (TIN) when you approach the applicable 1099-K reporting thresholds for your state. 

 
  • In most cases, your TIN is your Social Security number (SSN)
  • Small business owners may have an Employer Identification Number (EIN) issued by the IRS

 

Once you receive the request, securely enter your TIN on StubHub:
  1. Go to 'Profile' then Settings
  2. Under the 'Payment' tab, find the 'Taxpayer Identification Info'
  3. Choose the TIN type you're providing (SSN or EIN) and enter your info
  4. Click 'Save'
     

To keep your information safe, don't send it via email or chat, or give it to an agent by phone.
  

If you meet the reporting criteria for your location, we’ll generate a 1099-K and send it to you via US mail at the beginning of each year.

The IRS will receive the same information from your 1099-K (see a sample form)
  • Includes your gross annual ticket sales, reported by month
 
We are also required to send the information provided to the IRS to most states. If you live in Massachusetts or Vermont, see below.

Massachusetts sellers (more than $600 in annual gross payments)

We must file a Massachusetts 1099-K, which provides a consolidated annual ticket sales report.

The Massachusetts Department of Revenue will receive the same information from your Massachusetts 1099-K. This includes your gross ticket sales for the year.

The IRS won't receive your payment information unless you also exceed the IRS thresholds:
  • More than 200 paid transactions
  • $20,000 gross sales in the calendar year
     
  • Below one of or both the IRS thresholds but receive more than $600 in payments: You'll only receive a Massachusetts 1099-K
  • Exceed both IRS thresholds: Your IRS Form 1099-K will also be filed with the Massachusetts Department of Revenue 
  • Gross payments don't exceed $600 in a calendar year: We won't issue an IRS or Massachusetts 1099-K

Vermont sellers (more than $600 in annual gross payments)

We must file a Vermont 1099-K, which provides a consolidated annual ticket sales report.

The Vermont Department of Taxes will receive the same information from your Vermont 1099-K. This includes your gross ticket sales for the year.

The IRS won't receive your payment information unless you also exceed the IRS thresholds:

 
  • More than 200 paid transactions
  • $20,000 gross sales in the calendar year
     
  • • Below one of or both the IRS thresholds but receive more than $600 in payments: You'll only receive a Vermont 1099-K 
  • Exceed both IRS thresholds: Your IRS Form 1099-K will also be filed with the Vermont Department of Taxes
  • Gross payments don't exceed $600 in a calendar year: We won't issue an IRS or Vermont 1099-K

 
 
How we calculate gross payments: 
  

  • We sum your ticket sales for the year based on the date you were paid, not the sale date 
    • To see your StubHub sales history, log into your account and click 'Profile' then Payments. Then click 'Export Payment Info' to download your sales and payment history to Excel. 
  •  Your gross payments are the total StubHub sales for the year before deducting any seller fees (not including buyer fees or delivery charges)
    •  For example, if you made $5,000 USD in ticket sales and were charged 10% ($500 USD) in sell fees, StubHub will report $5,000 USD in gross payments. When calculating gross payments, we don't factor the purchase price of the tickets you sold or the following adjustments:
      • Credits
      • Discounts
      • Fees
      • Refunds
      • Cancelled events
      • Substitutions  
  •  Ask your tax advisor about amounts you may need to report on your tax return. It is your responsibility to report amounts and the deduct any fees or charges to sell your tickets.