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Exhibit Q Form 1099-K

Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns · 2026-10-03 edition · updated 2026-10-04 · United States

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

Cat. No. 54118B

Department of the Treasury - Internal Revenue Service

Third Party

Network Transactions

Copy A

For Internal Revenue

Service Center

For filing information, Privacy Act, and

Paperwork Reduction Act Notice, see the

General Instructions for

Certain Information

Returns .

www.irs.gov/Form1099

2nd TIN not.

1010 VOID CORREC CTED



FILER’S name



FILER’S name



FILER’S name



FILER’S name

1aGross amount of payment
card/third party network
transactions
$
Form1099-K
(Rev. December 2026)
OMB No. 1545-2205
Street address Street address Room or suite no. Room or suite no. Room or suite no. Room or suite no.
Street address Street address Room or suite no. Room or suite no. 1bCard Not Present
transactions
$
1bCard Not Present
transactions
$
Street address Street address Room or suite no. Room or suite no. 1bCard Not Present
transactions
$
For calendar year
City or town City or town Telephone number Telephone number Telephone number Telephone number
City or town City or town Telephone number Telephone number
1cCash tips
$
1dTTOC
State or province Country ZIP or foreign postal code ZIP or foreign postal code ZIP or foreign postal code ZIP or foreign postal code
State or province Country ZIP or foreign postal code ZIP or foreign postal code 2Merchant category code 3Number of payment
transactions
Check to indicate if FILER is a (an):
Payment settlement entity (PSE)
Electronic payment facilitator
(EPF)/Other third party
Check to indicate transactions
reported are:
Payment card
Third party network
Check to indicate transactions
reported are:
Payment card
Third party network
Check to indicate transactions
reported are:
Payment card
Third party network
Check to indicate transactions
reported are:
Payment card
Third party network
Check to indicate transactions
reported are:
Payment card
Third party network
Check to indicate if FILER is a (an):
Payment settlement entity (PSE)
Electronic payment facilitator
(EPF)/Other third party
Check to indicate transactions
reported are:
Payment card
Third party network
Check to indicate transactions
reported are:
Payment card
Third party network
Check to indicate transactions
reported are:
Payment card
Third party network
4Federal income tax withheld
$
4Federal income tax withheld
$
FILER’S TIN PAYEE’S TIN PAYEE’S TIN PAYEE’S TIN 5aJanuary
$
5bFebruary
$
PAYEE’S name PAYEE’S name PAYEE’S name PAYEE’S name 5cMarch
$
5dApril
$
PAYEE’S name PAYEE’S name PAYEE’S name PAYEE’S name 5eMay
$
5fJune
$
Street address Street address Street address Apt. no. Apt. no. Apt. no.
Street address Street address Street address Apt. no. 5gJuly
$
5hAugust
$
City or town City or town City or town City or town City or town City or town
City or town City or town City or town City or town 5iSeptember
$
5jOctober
$
State or province Country ZIP or foreign postal code ZIP or foreign postal code ZIP or foreign postal code ZIP or foreign postal code
State or province Country ZIP or foreign postal code ZIP or foreign postal code 5kNovember
$
5lDecember
$
PSE’S name and telephone number PSE’S name and telephone number PSE’S name and telephone number PSE’S name and telephone number PSE’S name and telephone number PSE’S name and telephone number
PSE’S name and telephone number PSE’S name and telephone number PSE’S name and telephone number PSE’S name and telephone number 6State income tax withheld
$
7State identification no.
Account number (see instructions) Account number (see instructions) Account number (see instructions) Account number (see instructions) Account number (see instructions) Account number (see instructions)
Account number (see instructions) Account number (see instructions) Account number (see instructions) Account number (see instructions) $

Department of the Treasury - Internal Revenue Service

Form 1099-K (Rev. 12-2026) Created 4/30/26 Cat. No. 54118B www.irs.gov/Form1099K

52

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▸Contents — Publication 1179 — General Rules and Specifications For Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns

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