Facebook Marketplace tax rules — US (2026)

Source: Facebook Marketplace — official pricing · Effective 2026-01-01 · ✓ Verified 2026-05-31

Fee / rule	Value	Basis
Form 1099-K reporting threshold	20,000 USD	Plus 200 transactions (both required). Reverted from $600/$2,500 by OBBBA 2025 for tax year 2025+. Report all income regardless of receiving a form.

Full guide: Facebook Marketplace tax rules — US (2026) — detailed breakdown