1099-K reportable volume is gross -- before your commission, before refunds

The permanent federal 1099-K threshold is $20,000 and 200 transactions after the 2025 repeal of the ARPA $600 rule, and the reportable amount is gross volume, not net of commission or refunds (D19).

This is one of the things Marketplace Payouts & Connected Accounts already handles. Take payment from buyers and pay out sellers, with the onboarding and identity checks Stripe requires.

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Is this you?

Computing a seller's reportable 1099-K volume as their net payout -- after the platform's commission and Stripe's own fees are subtracted -- produces a number that doesn't match what Stripe actually files with the IRS, because the 1099-K amount is defined as gross payment volume, refunds included, not net of anything. A platform that reports net generates a mismatch every seller notices, and every February brings the support tickets.

Why this one is easy to get wrong

'What did this seller actually receive' feels like the intuitively correct number to report, since that's the money that actually moved to them -- the 1099-K's gross-basis definition is an IRS reporting rule, not a fact that falls out of how the platform's own ledger tracks a seller's real payout, so reasoning from the ledger alone produces the wrong number with total internal consistency.

What you get instead

reportableVolume() encodes three rules explicitly because each is a real, common mistake: gross amount, not net of commission or Stripe fees; refunds are not subtracted from the gross total; and the calendar year is computed in a configured reporting timezone via Intl.DateTimeFormat, not UTC, so a late-December capture in a US timezone doesn't get bucketed into the wrong tax year. The federal threshold itself reflects the One Big Beautiful Bill Act's 2025 restoration of the permanent $20,000-and-200-transactions figure, after the $600 ARPA threshold was repealed retroactively and never took effect -- the same honesty pattern saas-billing-tax's own tax-registration decision follows for a different tax surface.

Source: ARCHITECTURE.md D19 — checkable in the pack you receive

How you actually use this

You don’t install a library or wire up an SDK. Your own coding agent builds the code in your project, and you keep it — no runtime dependency on us.

Step 1
Download and unzip
You get a folder: the docs that tell an agent what to build, a starting skeleton, and the test suite that decides when it's done.
Step 2
Open it in Claude Code or Cursor
Point your coding agent at the folder. Nothing to install, no account with us, no API key.
Step 3
Paste one prompt
The pack contains the exact prompt. Paste it as your first message and leave it alone — it works through the build itself, choosing a cheaper or stronger model per task.
Step 4
Run ./verify.sh
One command. It prints a pass or fail for every check. Green means the build is done — the same script we ran to produce the receipt on this page.

Typical build: about 25 minutes of your agent working, mostly unattended. Then you integrate the working module into your app the way you would any code you’d written yourself.

Why you can believe this

3 of 3 runs passed

We ran this pack from an empty folder 3 times and published exactly what happened — every check, the model, the token cost, the wall time. Not a testimonial, and not our opinion: the same verify.sh you run yourself. Read the full receipt →

Buy for $199 14-day refund if verify.sh fails →