Who gets a 1099-K, where to find it, what Walmart does with sales tax, and the income tax basics every reseller should know.
Updated November 10, 2026 · By the Margenos team
A Walmart seller 1099-K goes only to sellers who qualify. Walmart's Retrieve Form 1099-K guide says you'll get one for the past calendar year if you're registered as a W-9 entity, your tax profile is complete in Seller Center, and you shipped more than 200 orders with more than $20,000 in gross sales. Some states have lower filing thresholds. The form doesn't come as a Seller Center download: your payment processor emails you instructions to get it (Payoneer, or Hyperwallet if you were paid through it — Walmart's current payout list, updated Oct 30, 2026, no longer includes Hyperwallet; see Walmart seller payments). And whether or not you get one, the IRS says you must still report the income.
This page is general information, not tax advice. Tax rules depend on your business structure, your state and your numbers. Talk to a tax professional before you file.
Margenos is a Walmart reseller tool (Chrome extension and Android app) that shows whether a product is worth selling on Walmart Marketplace: fees, profit, ROI, sales estimates, every competing seller with stock, the Buy Box winner and the product's price and Buy Box history. It doesn't file taxes or keep your books. Its profit figures are before income tax, which is worth remembering when you size up a deal.
Form 1099-K reports the gross payments you received for Marketplace orders. Walmart's guide (updated Jul 1, 2025) lists the conditions:
That matches the federal rule on the IRS's Understanding your Form 1099-K page (updated Oct 28, 2026): payment platforms report when payments "exceeds $20,000 in more than 200 transactions." The IRS adds that you may get a 1099-K below that threshold, and that "whether or not you receive a Form 1099-K, you must still report any income on your tax return." Walmart notes that some states set their own, different filing requirements.
The 1099-K shows gross sales. Walmart's guide says it doesn't subtract credits, discounts, fees or refunds. Your Walmart referral fees, WFS fees and refunds come out of that figure on your return, which is why you need your own records.
People search "how to download 1099 from Walmart Seller Center," but Walmart's guide says the form comes from your payment processor. If you qualify, the processor emails you instructions. In detail:
Walmart also says it doesn't provide yearly sales reports for tax purposes; managing those is up to you. Pull your payment and settlement reports from Seller Center during the year rather than in April. Our Walmart seller payments guide covers payouts.
You can change your EIN in Seller Center at any time, but Walmart's guide says the tax ID on a 1099-K must be updated before or during the year the sales happened. A change made in the next year won't fix the previous year's form.
When you open an account, Walmart asks for tax details. Its tax classifications guide (updated Nov 2, 2026) says U.S. sellers must give a business tax ID or business license number, plus documents confirming the company. The form depends on where the business is set up:
| Form | Who uses it |
|---|---|
| W-9 | U.S.-incorporated sellers with an EIN |
| W-8ECI | Sellers incorporated outside the U.S. that have an EIN |
| W-8BEN-E | Sellers incorporated outside the U.S. without an EIN, from listed countries |
| W-8BEN | Only sole proprietors from Mexico or India |
See Walmart seller requirements for the rest of the application.
In most states, yes. Walmart's sales tax collection guide says Walmart is registered to collect and remit sales and use tax on taxable Marketplace sales in the states it lists, which include the large ones such as California, Texas, Florida and New York. For those orders, Walmart calculates, collects, remits and refunds the tax. This is because of marketplace facilitator laws, which make the marketplace responsible for the tax.
Two caveats from Walmart's own pages:
Sales tax collected for the buyer isn't your income. Your bookkeeping should keep it separate from sales.
The 1099-K only reports sales; figuring the income tax is up to you. The IRS basics for small sellers:
An LLC or corporation may file differently. This is the part where a tax professional earns their fee.
Resellers usually pay sales tax when they buy inventory at a store, then Walmart collects sales tax again from the shopper. Many states let registered sellers buy items for resale without sales tax by giving the store a resale certificate. These are state rules, not IRS rules: you generally need a sales tax permit from your state, and each state and each retailer has its own process. Walmart Business runs a tax exemption program for eligible organizations, but its page doesn't say whether it covers resale purchases, so check before you count on it. Ask your state revenue department or a tax professional.
The 1099-K shows only gross sales, so your deductions depend on what you can show. Keep receipts for inventory, your payout and fee reports, mileage for sourcing trips, and what you pay for supplies and software. Our Walmart reselling guide covers the business side.
Margenos helps at the buying step. It shows the referral fee, WFS fees, profit, ROI and breakeven on any Walmart listing, and lets you export your scans as CSV. Treat that profit as before tax: if a deal only works on paper before income tax and self-employment tax, it's thinner than it looks. The how to calculate Walmart profit guide walks through the math, and Walmart seller fees lists the fees you'll deduct.
Sources: Walmart: Retrieve Form 1099-K (updated Jul 1, 2025) · Walmart: Tax classifications and documentation (updated Nov 2, 2026) · Walmart: Sales tax collection (updated Dec 3, 2024) · Walmart: Tax collection and remittance policy addendum (updated Dec 11, 2025) · Walmart Business: Tax exemption program · IRS: Understanding your Form 1099-K · IRS: About Schedule C · IRS: Self-employment tax · IRS: Estimated taxes. Not tax advice; talk to a tax professional. Walmart changes its rules; confirm in Seller Center.
Yes, if you qualify. Walmart's guide says you get one if you're a W-9 entity with a complete tax profile and shipped more than 200 orders with more than $20,000 in gross sales in the calendar year. Some states have different filing rules.
It comes from your payment processor, not a Seller Center download. Hyperwallet sellers find it in the Pay Portal under Resources > Tax Documents. Payoneer emails instructions to access it through tax1099.com. If you qualify and didn't get one, contact Seller Support from the Help menu.
Yes. The IRS says that whether or not you receive a Form 1099-K, you must still report any income on your tax return.
In the states on Walmart's list, yes. Walmart calculates, collects and remits sales tax there under marketplace facilitator laws. For states not on the list, Walmart passes the tax to you and you remit it.
A business tax ID or business license number and a tax form. U.S. sellers with an EIN use a W-9. Sellers incorporated outside the U.S. use a W-8ECI, W-8BEN-E or, for some sole proprietors, a W-8BEN.
Usually, unless your state lets you use a resale certificate. That's a state process: you generally need a sales tax permit first. Ask your state revenue department or a tax professional.
No. Walmart's guide says the 1099-K shows gross sales without subtracting fees, refunds, credits or discounts. You subtract those, plus your cost of goods and other expenses, on your return.
Margenos shows referral and WFS fees, profit, ROI, breakeven and sales estimates on any Walmart.com listing, with CSV export. Start your 14-day free trial.
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