TikTok Shop 1099-K: who gets one, where to find it, and why it won’t match your payouts
TikTok Shop’s 1099-K often surprises sellers: the number is far higher than the money that reached their bank. That’s expected. Here’s what the form shows and how to reconcile it, from TikTok Shop’s US tax FAQs.
Who gets a 1099-K
For the 2025 calendar year, TikTok Shop issues a 1099-K to US sellers whose gross payment volume exceeded $20,000 in more than 200 transactions. It sends copies to you and the IRS by January 31 of the following year.
If you didn’t exceed the threshold, you won’t receive a 1099-K — but your sales are still reportable income.
Where to find it
In Seller Center → Finances → Tax.
What the form counts
The 1099-K shows your unadjusted gross sales (UGS), broken out by month when the buyer’s payment was processed:
UGS = product sales price + shipping fees − any seller-provided discounts
It’s effectively what buyers paid, and it is not adjusted for:
- refunds or orders cancelled after payment;
- platform discounts;
- shipping subsidies;
- any other adjustments.
Unsuccessful buyer payments aren’t included.
Why it won’t match your payouts
TikTok Shop says the 1099-K isn’t expected to match what you received:
- Timing: the 1099-K records a sale when the buyer pays; your Settlement Report records it when it settles in your wallet, which can be weeks later — so December sales can land in January payouts.
- Expenses: your payouts are net of refunds, shipping costs, referral fees, creator commissions, chargeback fees and more. The 1099-K is before all of those.
To see how each order adds up, go to Finance → Taxes → 1099-K detailed report, select Generate, and download it.
Your W-9 and the 24% withholding
TikTok Shop must have your tax information before paying you. You provide it by completing a Form W-9 under Account Settings → Tax, and it’s checked against the details you gave when you registered.
If required tax information isn’t provided, TikTok Shop must withhold 24% of your payments — and you may not be able to keep selling. Update your W-9 whenever your name, TIN or US-person status changes. For registration details, see how to become a TikTok Shop seller.
This explains TikTok Shop’s tax form, not your tax return. For what to report and deduct, ask a tax professional.
For what fees take from each order, use the TikTok Shop fee calculator.