Mercari 1099-K and seller taxes: who gets a form and what’s on it
If you sell on Mercari in the US, two tax forms come up: the W-9 Mercari may ask you for, and the 1099-K it may send you. Here’s how they work, from Mercari’s help center.
Who gets a 1099-K
Mercari files a Form 1099-K with the IRS and state tax authorities — and sends you a copy — only if, in the calendar year, you have both:
- more than $20,000 in gross payments, and
- more than 200 transactions.
Mercari notes that the IRS reinstated this threshold for the 2025 tax year, replacing earlier guidance that would have lowered it to $600.
No form doesn’t mean no tax. Mercari reminds sellers they may still have tax obligations for their selling — and the IRS is clear that income is reportable whether or not you get a 1099-K.
What counts toward “gross payments”
Mercari uses unadjusted gross payments, which include:
- the full item price (before Mercari’s seller fees or refunds);
- buyer-paid shipping;
- buyer-paid sales tax.
They exclude:
- buyer-paid Service Fees and Payment Processing Fees;
- cancelled or refunded transactions that weren’t completed;
- anything not processed through Mercari.
Because the total is before your fees and costs, the 1099-K figure will be higher than what you actually earned. Your fees, shipping you paid and the cost of items are things to discuss with a tax professional.
When it arrives
By January 31 of the following year: postmarked to your address on file for paper copies, or available in your Mercari account with an email if you chose electronic delivery.
Check your own totals
Go to Seller Dashboard → Sales Report → Yearly Reports to see your item price, buyer-paid shipping and sales tax for the year.
The W-9: why Mercari may ask early
Mercari may request your W-9 before you reach the threshold, so a valid one is on file for every seller who might reach it. If you don’t submit it when asked:
- your ability to sell may be limited;
- you may be blocked from transactions that would take you over the threshold. In that case you can’t accept an offer, make a counteroffer or send an Offer to Likers, and the item can’t be added to cart or bought — until a verified W-9 is on file. An offer that expires in its 24-hour window while you wait simply expires.
You can update it anytime in Mercari’s Tax Center. For what the W-9 asks for, see Mercari seller verification.
This explains Mercari’s tax forms, not your tax return. For what to report and deduct, ask a tax professional.