1099-K Federal Tax Reporting

In this article
  1. What is the 1099-K form and who qualifies?
  2. What information will be provided to the IRS on Form 1099-K?
  3. Why are gross receipts of transactions reported instead of the amount deposited into my bank account?
  4. What about platform fees and other expenses incurred to run my business through PsychicCenter.com?
  5. What is a TIN?
  6. What if I don't have a TIN (SSN or EIN) on file?
  7. How do I ensure my TIN information is accurate?
  8. What will happen if I don't provide my TIN?
  9. How will I know if my TIN information matches what the IRS has on file?
  10. Why would the information I provide not match the IRS?
  11. Will all advisors on PsychicCenter.com receive a Form 1099-K?
  12. Will I be able to verify what is being reported online via my PsychicCenter.com account?
  13. Will any information about each individual transaction be given to the IRS?
  14. Can PsychicCenter.com help me with my tax return?
  15. When can I expect to receive the Form 1099-K if my account is subject to the reporting rules?
  16. What if I have other questions not listed here?
  17. What if my TIN or name is incorrect on my 1099-K?
  18. Helpful Links
What is the 1099-K form and who qualifies?
PsychicCenter.com, as a third-party settlement organization, is required by Internal Revenue Code section 6050W to report total annual gross receipts collected on behalf of advisors on form 1099-K for those who meet the following threshold within a calendar year:
  • More than $600 in gross receipts
Gross receipts are defined as the total dollar amount customers paid before any adjustments to the payment you receive (e.g before credits or platform fees/commissions are deducted from your payment). In accordance with IRC Section 6050W, the information reported on your Form 1099-K may not reflect your net taxable income.
In order to qualify for IRS form 1099-K, you must have a U.S. issued Tax Identification Number (TIN): either a Social Security Number (SSN) or Employer Identification Number (EIN). Your TIN, Payable Name and Address must match the information that is registered with the IRS.
If you have multiple accounts on PsychicCenter.com, the annual gross receipts of all your accounts with the same TIN will be aggregated (i.e. all user accounts with earnings will be added together) and transactions will then be reported on one form 1099-K.
What information will be provided to the IRS on Form 1099-K?
The contents of the form 1099-K are mandated by the Internal Revenue Service. Total aggregated earnings by month, without regard to any adjustments for credits, platform fees, etc. and total transactions for the year are reported on the 1099-K. Only transactions from the calendar year previous (January - December) will be reported. The form will also include your TIN, name, address (as of 12/31), and our internal reference for your account(s). You can view Form 1099-K here.
Why are gross receipts of transactions reported instead of the amount deposited into my bank account?
The information reported on the 1099-K is not intended to reflect your net taxable income. Gross receipts are the amount customers pay to you before credits or platform fees are deducted from your payment. Certain account activity that is deducted from your earnings may be deductible on your tax return against your reported gross receipts. Please consult with a tax professional to determine which activity on your account is deductible.
What about platform fees and other expenses incurred to run my business through PsychicCenter.com?
Platform fees and other costs may be deductible on your tax return. Advisors should consult with a tax professional to determine whether these fees and other expenses may be deductible.
What is a TIN?
For U.S. taxpayers, a TIN is required by the IRS for the administration of the tax laws. In most cases, your TIN is either your Employer Identification Number (EIN) or your Social Security Number (SSN). User accounts with the same SSN or EIN will receive one 1099-K reflecting the aggregate amount of all gross receipts and payment transactions associated with that SSN or EIN, along with the name and address associated with that TIN in your account as of 12/31.
What if I don't have a TIN (SSN or EIN) on file?
All U.S. registered advisors providing services on PsychicCenter.com are required to provide a TIN (SSN or EIN) when requesting payment for services rendered. To enter this information, select one of the payout options (Request Check or Direct Deposit) located under "Payment Info" in the upper right corner of your "My Account" page.
How do I ensure my TIN information is accurate?
To view your TIN information, please login to your account and use one of the payment options available to you (i.e. Direct Deposit). For your safety, please do not submit a SSN or EIN via email to Customer Support. Unfortunately, our system does not allow for changes to be made to a TIN. If you wish to change your TIN, please contact the Play Fair department by submitting a Support Form ticket.
What will happen if I don't provide my TIN?
PsychicCenter.com, as a third-party settlement organization, is required by law to report total amount of annual gross receipts transactions collected from customers on behalf of advisors on form 1099-K. Therefore, we may suspend access to your account until your TIN is securely received and verified.
How will I know if my TIN information matches what the IRS has on file?
If your TIN information (SSN/EIN, name, address, etc.) does not match IRS records, the Play Fair department will contact you to get this information updated. If we are not able to get this information updated in a timely manner, your account may be suspended temporarily until this information has been provided.
Why would the information I provide not match the IRS?
We may not know exactly why your TIN information came back as invalid and/or did not match the IRS' records, but here are some things to consider:
  • If you are completing the TIN information as an individual, use the information that appears on your Social Security card.
  • If you are completing the information as a business, use the business name that appears when reporting taxes to the IRS.
  • Misspelling your name, not including your middle initial or middle name, or entering an incorrect TIN may cause the TIN not to match the IRS' records.
Will all advisors on PsychicCenter.com receive a Form 1099-K?
No, only advisors who have a U.S. issued TIN and are within the reporting threshold of $600 in gross receipts will receive a 1099-K form for the tax year.
Will I be able to verify what is being reported online via my PsychicCenter.com account?
Yes, a new feature in your account shows transactions details by month and by year. Go to "Transaction Details" and choose the year you would like to see for the breakdown.
Will any information about each individual transaction be given to the IRS?
No. Individual transaction-level details are not reported to the IRS on form 1099-K. The form 1099-K rules only show the total number of your payment transactions in the calendar year and your annual and monthly aggregate gross receipts.
Can PsychicCenter.com help me with my tax return?
No, we cannot provide any tax guidance or advice. Anything stated in these FAQ's or otherwise provided by PsychicCenter.com, verbally or in writing, should not be interpreted as tax advice. We recommend that you contact a professional tax advisor to help you understand the general reporting rules for form 1099-K and how to report your form 1099-K receipts on your tax return, as we cannot provide any tax guidance specific to your individual circumstances.
When can I expect to receive the Form 1099-K if my account is subject to the reporting rules?
If you qualify for a 1099-K form for the tax year, your form will be available and communicated to you on or before January 31st. If you require a paper copy, please email a request to [email protected].
What if I have other questions not listed here?
If you have a question that is not listed above, please contact [email protected]. If you have specific inquiries, please contact a tax professional or the IRS.
What if my TIN or name is incorrect on my 1099-K?
Please Contact Support with your request and they will confirm the information. Additional information on this process will be provided along with the form 1099-K.
Helpful Links
https://www.irs.gov/businesses/understanding-your-form-1099-k
https://www.irs.gov/payments/general-faqs-on-new-payment-card-reporting-requirements
https://www.irs.gov/pub/irs-pdf/f1099k.pdf