Which states send a Whatnot 1099-K below $20,000?

Two states have their own reporting threshold well below the federal one, and Whatnot acts on it: Massachusetts and Virginia both require a 1099-K at $600 with no transaction-count minimum, against the federal trigger of more than $20,000 across more than 200 transactions. A 1099-K is the information return a payment platform issues once a seller crosses a reporting threshold, and which threshold applies to you depends on where you live, not only on how much you sold.

Whatnot's own 2025 Form 1099-K article says so directly: before January 31, 2026, Whatnot "will issue 1099-Ks via Stripe to sellers who exceed the IRS threshold or an applicable state threshold," and "certain states have lower reporting thresholds" under which "sellers in applicable states may receive a state Form 1099-K even if they are below the federal reporting threshold." That is Whatnot confirming it acts on state law, not just that state law exists somewhere.

It can, if you cashed out through a connected Stripe account and your state sets its own reporting threshold below the federal one. Whatnot's own 2025 Form 1099-K article says it will issue 1099-Ks "to sellers who exceed the IRS threshold or an applicable state threshold," so a seller under $20,000 federally is not automatically under every threshold that applies to them.

Read directly from each state's own revenue department rather than from a tax-prep blog, because this is exactly the kind of figure that gets copied wrong:

Massachusetts has run its $600 rule since 2017 and issues its own Form M-1099-K when a filer meets the state figure but not the federal one; a seller who already gets a federal 1099-K never needs the state version too. Virginia's $600 rule dates to a 2020 tax bulletin and is still the state's current published position.

Not according to either state's own revenue department as read on 26 September 2026. North Carolina's guidance ties its Form 1099-K filing to whatever a payer already filed with the IRS, not an independent lower figure, and Montana's own filing guidance says it follows the federal threshold rather than setting its own. Several tax-prep guides still print $600 for both; treat that number as outdated for these two states specifically.

California, the District of Columbia, Maryland, Vermont, New Jersey and a few others are commonly named alongside Massachusetts and Virginia in the same breath. This page does not put a number next to any of them, because the sources naming them disagree with each other on what that number currently is, and one state's own figure looks to be mid-change for the 2026 tax year. Publishing a wrong row would be worse than publishing none.

If your state is not in the table above, the reliable move is your own state revenue department's page, not a table on a blog, this one included. Thresholds like these move on their own schedule and a page written today can be stale by January.

Because several of the states commonly named alongside Massachusetts and Virginia don't hold still: sources disagree with each other on the current figure, and at least one state's own number appears to be changing for the 2026 tax year. A table with a wrong row is worse than no table, so this page states only what a state's own revenue department currently says, and points you at yours for the rest.

Whichever form arrives, or does not, the preparation is identical: every sale with its fees, one cost per purchase lot, refunds netted. The wider picture of what actually gets taxed is in Whatnot taxes for sellers, and a seller who cashes out through both Stripe and PayPal and ends up holding two forms for one year should read why you got two 1099-Ks for one year of Whatnot sales. Neither form changes what you actually made; only your own records do that.

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