{ "batch": "978-digital-products-paperwork-and-taxes", "articles": [ { "id": "learn_r978_digital_products_paperwork_and_taxes_irs_1099k_threshold", "category": "Business", "title": "IRS Form 1099-K reporting threshold: Money.tax", "summary": "Third party settlement organizations must report payments on Form 1099-K when total payments for goods or services exceed $20,000 and more than 200 transactions.", "body": "Third party settlement organizations must report payments on Form 1099-K when total payments for goods or services exceed $20,000 and more than 200 transactions.\n\nWhat Internal Revenue Service actually says:\n\n“A payment app or online marketplace is required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "A payment app or online marketplace is required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions.", "volatility": "low", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "IRS Form 1099-K reporting threshold", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Federal IRS threshold for TPSOs", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_irs_1099k_deadline", "category": "Business", "title": "IRS Form 1099-K delivery deadline to recipient: Money.tax", "summary": "Payment card companies and third party settlement organizations must send Form 1099-K copies to recipients by January 31 each year.", "body": "Payment card companies and third party settlement organizations must send Form 1099-K copies to recipients by January 31 each year.\n\nWhat Internal Revenue Service actually says:\n\n“They must also send a copy to you by January 31.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "They must also send a copy to you by January 31.", "volatility": "low", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "IRS Form 1099-K delivery deadline to recipient", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Federal IRS deadline", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_irs_se_400_threshold", "category": "Business", "title": "IRS self-employment income filing threshold: Money.tax", "summary": "Self-employed individuals must file an income tax return if net earnings from self-employment were $400 or more.", "body": "Self-employed individuals must file an income tax return if net earnings from self-employment were $400 or more.\n\nWhat Internal Revenue Service actually says:\n\n“You have to file an income tax return if your net earnings from self-employment were $400 or more.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "You have to file an income tax return if your net earnings from self-employment were $400 or more.", "volatility": "low", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "IRS self-employment income filing threshold", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Federal IRS filing requirement", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_irs_estimated_tax_form", "category": "Business", "title": "Money.tax", "summary": "Individuals with income not subject to withholding use Form 1040-ES to figure and pay estimated tax quarterly.", "body": "Individuals with income not subject to withholding use Form 1040-ES to figure and pay estimated tax quarterly.\n\nWhat Internal Revenue Service actually says:\n\n“Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Form 1040-ES is used by persons with income not subject to tax withholding to figure and pay estimated tax.", "volatility": "low", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "IRS estimated tax payment form for individuals", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Federal IRS form for estimated tax", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_irs_schedule_se", "category": "Business", "title": "Money.tax", "summary": "Self-employed individuals must file Schedule SE (Form 1040 or 1040-SR) to report Social Security and Medicare taxes using income or loss from Schedule C.", "body": "Self-employed individuals must file Schedule SE (Form 1040 or 1040-SR) to report Social Security and Medicare taxes using income or loss from Schedule C.\n\nWhat Internal Revenue Service actually says:\n\n“In order to report your Social Security and Medicare taxes, you must file Schedule SE (Form 1040 or 1040-SR), Self-Employment Tax. Use the income or loss calculated on Schedule C to calculate the amount of Social Security and Medicare taxes you should have paid during the year.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/self-employed-individuals-tax-center", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "In order to report your Social Security and Medicare taxes, you must file Schedule SE (Form 1040 or 1040-SR), Self-Employment Tax. Use the income or loss calculated on Schedule C to calculate the amount of Social Security and Medicare taxes you should have paid during the year.", "volatility": "low", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "IRS Schedule SE self-employment tax filing requirement", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Federal IRS form for self-employment tax", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_gumroad_mor_tax_collection", "category": "Business", "title": "Money.tax", "summary": "Gumroad acts as merchant of record and is responsible for administration, collection, reporting and remittance of Indirect Tax on resales through the Services.", "body": "Gumroad acts as merchant of record and is responsible for administration, collection, reporting and remittance of Indirect Tax on resales through the Services.\n\nWhat Gumroad, Inc. actually says:\n\n“As the merchant of record, Gumroad will be treated as the supplier or principal, for relevant Indirect Tax purposes, in respect of Products resold by Gumroad through the Services, and, subject to as provided pursuant to these Terms of Services, will be responsible for the administration, collection, reporting and remittance of any relevant Indirect Tax.”", "source_type": "official", "source_link": "https://gumroad.com/terms", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Gumroad, Inc.", "evidence_quote": "As the merchant of record, Gumroad will be treated as the supplier or principal, for relevant Indirect Tax purposes, in respect of Products resold by Gumroad through the Services, and, subject to as provided pursuant to these Terms of Services, will be responsible for the administration, collection, reporting and remittance of any relevant Indirect Tax.", "volatility": "medium", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "Gumroad merchant of record tax collection and reporting", "topic": "Money.tax", "applies_to_country": "*", "applies_to_scope": "Gumroad terms of service Section 10", "tags": { "lane": "any", "stage": "running", "region": [ "any" ], "platform": "gumroad", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_gumroad_direct_tax_responsibility", "category": "Business", "title": "Money.tax", "summary": "Gumroad states it is the seller's personal responsibility to disclose earnings to their relevant tax authority and ensure correct tax payment.", "body": "Gumroad states it is the seller's personal responsibility to disclose earnings to their relevant tax authority and ensure correct tax payment.\n\nWhat Gumroad, Inc. actually says:\n\n“It is your personal responsibility to disclose your earnings to your relevant tax authority and you must ensure that you are paying the correct amount of tax. This is particularly relevant if you are operating as a business. Please be aware that Gumroad may in some circumstances be required to disclose information about you to tax authorities.”", "source_type": "official", "source_link": "https://gumroad.com/terms", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Gumroad, Inc.", "evidence_quote": "It is your personal responsibility to disclose your earnings to your relevant tax authority and you must ensure that you are paying the correct amount of tax. This is particularly relevant if you are operating as a business. Please be aware that Gumroad may in some circumstances be required to disclose information about you to tax authorities.", "volatility": "medium", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "Gumroad creator direct tax disclosure responsibility", "topic": "Money.tax", "applies_to_country": "*", "applies_to_scope": "Gumroad terms of service Section 10.6", "tags": { "lane": "any", "stage": "running", "region": [ "any" ], "platform": "gumroad", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_podia_sales_tax_collection", "category": "Business", "title": "Money.tax", "summary": "Podia may have a legal obligation to collect sales tax for US resident subscribers and calculates tax owed based on location information.", "body": "Podia may have a legal obligation to collect sales tax for US resident subscribers and calculates tax owed based on location information.\n\nWhat Podia Labs, Inc. actually says:\n\n“If you are a resident of the United States, we may have a legal obligation to collect sales tax for your Podia subscription(s). In this case, we will calculate the tax owed on each charge based on the location information we have about you.”", "source_type": "official", "source_link": "https://www.podia.com/terms", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Podia Labs, Inc.", "evidence_quote": "If you are a resident of the United States, we may have a legal obligation to collect sales tax for your Podia subscription(s). In this case, we will calculate the tax owed on each charge based on the location information we have about you.", "volatility": "medium", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "Podia sales tax collection for US residents", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Podia terms of service Section 8.J", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "podia", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_podia_tax_responsibility", "category": "Business", "title": "Money.tax", "summary": "Podia states the user is responsible for paying, withholding, filing and reporting all taxes associated with their activity, though Podia may do so on behalf of the user.", "body": "Podia states the user is responsible for paying, withholding, filing and reporting all taxes associated with their activity, though Podia may do so on behalf of the user.\n\nWhat Podia Labs, Inc. actually says:\n\n“You will be responsible for paying, withholding, filing, and reporting all taxes, duties, and other governmental assessments associated with your activity in connection with the Services, provided that the Podia may, in its sole discretion, do any of the foregoing on your behalf or for itself as it sees fit.”", "source_type": "official", "source_link": "https://www.podia.com/terms", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Podia Labs, Inc.", "evidence_quote": "You will be responsible for paying, withholding, filing, and reporting all taxes, duties, and other governmental assessments associated with your activity in connection with the Services, provided that the Podia may, in its sole discretion, do any of the foregoing on your behalf or for itself as it sees fit.", "volatility": "medium", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "Podia creator tax responsibility", "topic": "Money.tax", "applies_to_country": "*", "applies_to_scope": "Podia terms of service Section 8.J", "tags": { "lane": "any", "stage": "running", "region": [ "any" ], "platform": "podia", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_irs_payment_app_reporting", "category": "Business", "title": "IRS payment app reporting requirement for digital goods: Money.tax", "summary": "Payment apps and online marketplaces are required to report payments for goods or services on Form 1099-K, which includes digital product sales through platforms.", "body": "Payment apps and online marketplaces are required to report payments for goods or services on Form 1099-K, which includes digital product sales through platforms.\n\nWhat Internal Revenue Service actually says:\n\n“Form 1099-K is a report of payments you received for goods or services during the year from: Credit, debit or stored value cards such as gift cards (payment cards); Payment apps or online marketplaces, also called third party settlement organizations or TPSOs.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/understanding-your-form-1099-k", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "Form 1099-K is a report of payments you received for goods or services during the year from: Credit, debit or stored value cards such as gift cards (payment cards); Payment apps or online marketplaces, also called third party settlement organizations or TPSOs.", "volatility": "low", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "IRS payment app reporting requirement for digital goods", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Federal IRS; applies to TPSOs including platforms selling digital products", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" } }, { "id": "learn_r978_digital_products_paperwork_and_taxes_irs_estimated_tax_penalty", "category": "Business", "title": "[Unverified - being checked] Money.tax", "summary": "[Unverified - being checked] Taxpayers who don't pay enough through withholding and estimated tax payments may have to pay a penalty, even if due a refund.", "body": "Taxpayers who don't pay enough through withholding and estimated tax payments may have to pay a penalty, even if due a refund.\n\nWhat Internal Revenue Service actually says:\n\n“If you don't pay enough tax through withholding and estimated tax payments, you may have to pay a penalty. You also may have to pay a penalty if your estimated tax payments are late, even if you are due a refund when you file your tax return.”", "source_type": "official", "source_link": "https://www.irs.gov/businesses/small-businesses-self-employed/estimated-taxes", "last_verified": "2026-09-30", "reliability": "STRONG PRACTICE", "source_tier": "A", "source_publisher": "Internal Revenue Service", "evidence_quote": "If you don't pay enough tax through withholding and estimated tax payments, you may have to pay a penalty. You also may have to pay a penalty if your estimated tax payments are late, even if you are due a refund when you file your tax return.", "volatility": "low", "from_batch": "978-digital-products-paperwork-and-taxes", "subject": "IRS estimated tax underpayment penalty", "topic": "Money.tax", "applies_to_country": "Us", "applies_to_scope": "Federal IRS", "tags": { "lane": "any", "stage": "running", "region": [ "us" ], "platform": "any", "topic": [ "money.tax" ], "explicitness": "any" }, "verification": { "status": "unverified", "label": "Unverified - being checked", "reasons": [ "thin_body", "source_unverifiable:fetch_failed:budget" ], "checked_utc": "20261024-200229Z" } } ] }