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LateApex
12-27-2022, 04:09 PM
Just a heads up to sellers (and buyers) using Third-Party Settlement Organizations (TPSO's), such as Paypal, Venmo, and perhaps eBay and other "brokers". This one caught me by surprise yesterday when Paypal demanded my SSN so that they could properly report the "Goods and Services" I had received in 2022. You may not already know, but there were changes to the tax law effective January '22 that require TPSOs to report this data to the IRS. The threshold for that reporting was $20,000 previously: It is $600 now.

This is triggered if a buyer chooses to pay (for example using Paypal), as a "Goods and Services" payment, as opposed to (in Paypal) a "Friends and Family" payment. There are good reasons for using a Goods and Services type of payment, as it offers Purchase Protection, and most businesses that support Paypal on their on-line stores auto-magically conduct their transactions in this way. Note that I am not a business entity (nor a tax advisor ...)

There is a 3% fee charged to the Seller to cover Purchase Protection. Yeah ...

A bit more concerning is that a buyer choosing that option for a payment essentially tags the seller as a business, and the proceeds may be considered taxable income. Aside from adding some complexity to one's tax return related to potentially taxable income, there may be other foot-traps and pitfalls your accountant is more qualified to advise you on than I.

That is about as much heads-up I will offer to prospective sellers on this forum who might opt for payment through a TPSO. My point is that any seller needs to be clear about the type of payment for any listing. I will also suggest that sellers review the tax law changes of 2022.

There is a side-thread here related to how buyers might be better protected by any scams or seller performance issues on this forum. This is after all motivation for "Purchase Protection". I now understand that there is some history of buyers being taken for a ride when purchasing items on this forum. That kinda sucks (in the technical jargon).

FWIW ...

JeffP
12-27-2022, 04:10 PM
IRS is delaying this... not happening for 2022.

https://www.irs.gov/newsroom/irs-announces-delay-for-implementation-of-600-reporting-threshold-for-third-party-payment-platforms-forms-1099-k

I suspect they're hoping a little more common sense gets applied to this ruling that when Average Joe sells that old lawnmower or nintendo64 they aren't creating a tax event even if its marked goods and services.

LateApex
12-27-2022, 04:49 PM
Apparently Paypal didn't get the memo ... ;-)

Thx Jeff ...

cob427sc
12-27-2022, 07:41 PM
I think you're correct that someone has developed some common sense. The original intent was to pick up all the underground business that slides by tax free but no one thought about the weekend yard sale, the old bicycles in the garage or maybe more importantly the fact they can't keep up with the current tax filings nevr mine adding all this new work. I heard they were proposing implementation next year but at an aggregate value of $5000 and more.

Shady302
12-29-2022, 09:47 PM
Also, from what i am undestanding, is It's also only on anything you are making a profit on. So if you sell parts for half price of what you already paid full price taxes on you shouldn't have to pay again on that item since you technically "lost" money on it.

Alan_C
12-29-2022, 09:56 PM
Yeah but be prepared to document what you paid for something to verify your loss.

GoDadGo
12-30-2022, 11:35 AM
Don't worry about it because we've got the Nine Most Terrifying Words that have always solved our problems so here they are if you don't remember them:

https://youtu.be/nCedOQJ0ZEA

Just think, we'll soon have 86,000 new I.R.S. agents to assist us.

CaptB
12-31-2022, 06:56 AM
Terrible policy, terrible law. Brought to you by....politicians.