Preparation resource. Editorial review: November 3, 2026. This guide helps organize records and questions; it does not determine your tax position. Use the agency instructions for the relevant year and obtain advice for your circumstances.
Records to organize
Prepare the records that relate to your situation and keep the original supporting statements. Use the same filing year or clearly labelled periods so the reviewer can follow the history.
- Forms 1099-K and platform exports
- Sales, refund and fee records
- Records distinguishing personal transfers from business receipts
How to use these records
Start with the platform's gross transaction figure and reconcile refunds, fees and other differences to the books. Identify personal transfers with evidence. Form issuance thresholds and the taxpayer's income-reporting obligations are different questions; this guide does not state a universal threshold.
The question to resolve before filing
How does each platform's reported gross amount reconcile to the business books?
Start with the facts you can support. Identify missing statements, corrections and earlier filings instead of filling a gap with an estimate that has not been discussed. Tell the team which countries, tax years and agencies are involved so the engagement can cover the right work.
A mistake to avoid
Do not assume every reported payment is profit or remove an amount without supporting records.
A clear handoff to your preparer
- Label the evidence. Keep each record with its relevant year, account or activity.
- List open questions. Share missing information and anything that differs from the prior return.
- Confirm the scope. Ask which returns, disclosures and follow-up work are included before preparation begins.
Do not enter identity numbers, account numbers, verification codes or tax-document copies in a public enquiry. Use your private client portal for requested records after onboarding.
Official starting points
Use the current agency guidance and the instructions for the applicable filing year. A source link is not confirmation that a particular rule, election or claim applies to your circumstances.