What is the $600 rule in the IRS?

Asked by: Nathen Swaniawski PhD  |  Last update: August 4, 2025
Score: 4.2/5 (38 votes)

The new "$600 rule" Under the new rules set forth by the IRS, if you got paid more than $600 for the transaction of goods and services through third-party payment platforms, you will receive a 1099-K for reporting the income.

How does the new $600 tax law work?

Reporting threshold

There are no changes to what counts as income or how tax is calculated. The reporting threshold for third party settlement organizations, which include payment apps and online marketplaces, was changed to $600 by the American Rescue Plan Act of 2021.

Do I have to report income under $600?

Yes. The IRS requires that you report all of your income, even if it's less than $600 and you didn't get a tax form for it.

Will Zelle report to the IRS in 2024?

Does Zelle report to the IRS? If you have received more than $5,000 in taxable business income via an online payment app in 2024, the IRS will be able to find out about it through a Form 1099-K sent by that platform in January 2025. On Zelle, there's no such reporting requirement.

Do I have to pay taxes on reselling items in 2024?

The main taxes to consider are income tax and sales tax. As a reseller, you pay income tax on your net profit—the amount left after deducting business expenses from your total revenue. This is reported on your tax return, typically using a Schedule C form if you're a sole proprietor.

New IRS $600 Tax Rule for 2024 (Venmo - Cash App - PayPal)

43 related questions found

How much cash can you make before you have to claim it?

Key Takeaways:

Gifts of up to $19,000 in cash are exempt from reporting in 2025. Those who have household employees must report cash payments that exceed $2,800 in 2025. All cash income should be reported on federal tax returns, regardless of whether a person receives a W-2 or 1099 Form from the entity that paid them.

Does selling a car count as income in the IRS?

What are the tax obligations when selling a car? If you sell a vehicle (car, truck, motorcycle, boat, or other vehicle for personal use) for a loss, the IRS is generally not interested in the transaction. However, if you sold the car for a profit, you may be required to report that profit as a capital gain.

Does the IRS watch Cash App?

The IRS currently requires any third-party payment apps like Cash App and Venmo to send a 1099-K to the IRS and individuals if they earned more than $20,000 in commercial payments across more than 200 transactions.

How much can I sell on eBay without paying tax in 2025?

The IRS has lowered this threshold for tax year 2024, meaning eBay and other marketplaces must report gross sales that equal or exceed $5,000 on a Form 1099-K beginning in tax year 2024. This is part of a phase-in process by the IRS to eventually implement a $600 threshold in 2025.

What is the gift tax limit for 2024?

Gift tax limit 2024

The gift tax limit, also known as the gift tax exclusion, is $18,000 for 2024. This amount is the maximum you can give a single person without having to report it to the IRS. For married couples, the limit is $18,000 each, for a total of $36,000.

Does Cash App count as income?

Payments you collect on the Cash App only count as income if you received them in exchange for goods or services. In contrast, personal payments between friends and family don't count, and you don't have to report them on your taxes.

Is selling personal items considered income?

If you made a profit or gain on the sale of a personal item, your profit is taxable. The profit is the difference between the amount you received for selling the item and the amount you originally paid for the item.

Is the $600 dollar rule delayed?

Originally set to kick off at the beginning of 2022, the IRS planned to implement a new reporting rule that would require third-party payment apps, like PayPal, Venmo or Cash App to report income of over $600 or more per year to the tax agency. The IRS delayed this new reporting requirement in 2022 and again in 2023.

Do banks report check deposits to IRS 2024?

Cash or Check Deposits of $10,000 or More: It doesn't matter if you're depositing cash or cashing a check. If you make a deposit of $10,000 or more in a single transaction, your bank must report the transaction to the IRS.

Does Facebook Marketplace report to IRS?

Your earned money from selling on Marketplace could be subject to taxes. Even if you don't claim the income when you file your annual taxes, we will submit a Form 1099 and report your income to the IRS.

Do I have to report eBay sales under $20,000?

Once you reach the sale threshold — $20,000 and over 200 transactions for 2023 or $5,000 in 2024 — eBay will ask you to provide your TIN to comply with IRS reporting requirements. MAke sure to confirm that the information you provide to eBay is accurate and matches what the IRS has on file for you or your business.

How much can you MAke on a 1099 before you have to claim it?

For tax year 2025, the threshold is $2,500, regardless of the number of transactions. For tax year 2026 and after, the threshold is $600, regardless of the number of transactions.

How many items do you have to sell before eBay stops holding funds?

Sellers who have been around a long time will find that the Holds policy only looks at transactions within the past 12 months. You'll become an established seller after: It's been more than 90 days since your first successful sale. You've had more than 25 transactions and $250 in sales.

Is Zelle reporting to the IRS?

Zelle® does not report any transactions made on the Zelle® network to the IRS, even if the total is more than $600. The law requiring certain payment networks to provide forms 1099K for information reporting does not apply to the Zelle® network.

What are the new rules for Cash App in 2024?

If you have or had a business account with Cash App or other payment apps and you receive more than $5,000 in 2024, the IRS requires those transactions to be reported on a Form 1099-K. Cash App is required to report the same information to the IRS.

Can I give someone a 1099 if I paid them cash?

Cash payments of $600 or more to an independent contractor should be reported on a 1099 form, regardless of the payment method. Neglecting to issue the appropriate tax forms for cash payments can lead to tax implications and penalties.

Does the IRS know if you sold a car?

But, like all income, money you earn from selling a car needs to be reported to the Internal Revenue Service (IRS). Since most people are unfamiliar with the situation, we wanted to provide a guide on whether or not you need to report your sale on your tax return, and how to do it if you do.

Do I pay taxes if I get paid in cash?

Remember that all income, no matter the amount, is taxable unless the law says otherwise – even if you don't get a Form 1099-K.

How do you claim extra income on your taxes?

How Do I Report Extra Income on My Taxes? In most cases, side hustle income is considered self-employment income and should be reported on the IRS Schedule C, Profit or Loss from Business. If you earned income from renting property, you'll report it on Schedule E.