Do US and EU rules for app earnings differ, including tax forms for 2026?

"Особое внимание обращено на характеристику новелл, привносимых в европейское законодательство посредством Директивы ЕС от 8 марта 2024 г. № 7212/24. Показано, что основная цель ее принятия — установление презумпции наличия трудовых отношений через критерий их признания — факт контроля процесса труда и руководства им работодателем."

"For example, the California Legislature passed AB 5, which was signed into law by Governor Gavin Newsom on September 18, 2019 and became effective on January 1, 2020. AB 5 codified the Dynamex standard regarding co"

"DoorDash has been involved in and continues to be involved in numerous legal proceedings related to Dasher classification, and such proceedings have increased in volume since the California Supreme Court's 2018 ruling in Dynamex"

"including an action brought by the San Francisco District Attorney in June 2020"

"In addition, some jurisdictions are considering implementing standards similar to the test set forth in Dynamex to determine worker classification."

"The scope and interpretation of these laws, and whether they are applicable to DoorDash, are often uncertain and may be conflicting, including varying standards and interpretations between state and federal law, between individual states, and even at the city and municipality level."

"ce we help classify freelancers as employees of third-party staffing providers or independent contractors. For clients that subscribe to this service, subject to applicable law and the terms of our agreement with the client, we indemnify clients from misclassification risk and make warranties to the client (e.g., as to compliance with applicable laws)."

"In general, any time a court or administrative agency determines that we or our clients that use our platform have misclassified a freelancer as an independent contractor, we or our users could incur tax and other liabilities for failing to properly withhold or pay taxes on the freelancer’s compensation as well as potential wage and hour and other liabilities depending on the circumstances and jur"

"We may be subject to administrative inquiries and audits concerning the taxation and classification of our workers and the users of our platform."

"the federal Form 1099-K reporting threshold remains more than $20,000 in payments and more than 200 transactions for calendar year 2026 (forms issued in early 2027)."

"As of 2026, the federal reporting threshold for Form 1099-K has returned to over $20,000 in gross payments across more than 200 transactions for goods and services."

"First, the law raises the reporting threshold for Form 1099-MISC and Form 1099-NEC from $600 to $2,000, starting with payments made in 2026."

"Payment apps and online marketplaces (third-party settlement organizations) must generally issue Form 1099-K only when you receive more than $20,000 for goods and services and have more than 200 transactions in the calendar year."

"This change, enacted through the One Big Beautiful Bill Act of 2025 , reverses the planned, significantly lower $600 threshold established by the 2021 American Rescue Plan Act (ARPA)."

"the OBBBA reverts the Form 1099-K reporting threshold to its pre-2022 level: $20,000 in total payments and more than 200 transactions. This change is retroactive, applying as far back as 2022"

"Beginning in 2011, electronic payments received by businesses (for example, credit card payments) were reported to the IRS and businesses by the firms processing these payments, via the new Form 1099-K."

"The OBBB retroactively reinstated the prior federal rule, so these lower federal thresholds do not apply."

"The 2025 Tax Act repealed the phased implementation process for 2025 and later. The current threshold for TPSOs is gross 3rd party transactions of more than $20,000 and more than 200 transactions. Please see IRC §6050W for more detail."

"This threshold doesn’t apply to credit card transactions. Credit, debit, gift, and other stored-value card payments have no minimum threshold , so payment card processors must report all transactions, regardless of the amount."

"Form 1099-MISC requires that payments of $600 or more for services provided in a given year be reported to the IRS by the entity purchasing the service."

"several states set their reporting threshold at just $600, no matter how many transactions you have."

"These organizations are required to send Form 1099-K both to you and the IRS."

"Information reporting made these taxpayers more likely to file a return declaring business income, and increased filers’ reported receipts by up to 24 percent."

"In the absence of a valid TIN, the IRS requires third-party payment platforms to withhold 24% of your gross proceeds as backup withholding"

"Even if you do not receive a Form 1099-K, you are still legally required to report all taxable income on your tax return."

"The backup withholding threshold rises to $2,000, aligned with the new 1099-MISC and 1099-NEC threshold"

"Taxpayers largely offset increased reported receipts with increased reported expenses, which do not face information reporting, diminishing the impact on reported net taxable income."

"The subset of firms we identify as being affected by 1099-K constitutes at most 15 percent of all sole proprietorships receiving 1099-K."

"Our classification of our owner-operator drivers as independent contractors has been challenged from time to time by various taxing authorities, as in the case of California, where we have been subjected to assessments and interest for prior periods as a result of audits by the California Employment Development Department."

"the California Supreme Courts recent decision in Dynamex Operations West, Inc. v. Superior Court, which established a new standard for determining employee or independent contractor status in the context of California wage orders"

"The new obligations will take effect from January 1, 2026."

"On July 25, 2008, two independent contractor drivers filed a purported class action suit in San Bernardino County, California Superior Court alleging that the Companys classification of California drivers as independent contractors was unlawful, and that as a consequence they were denied the benefit of various California wage laws."

"pursuant to which we agreed to pay $20 million to Drivers who contracted with us in California and Massachusetts but with whom we have not entered into arbitration agreements"

"While we believe that our owner-operators are not employees under existing interpretations of federal (U.S. and Canadian), state and provincial laws and intend to vigorously defend such challenges, there is no certainty that we will prevail."