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
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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 .
2nd TIN not.
| 1010 VOID CORREC | CTED | ||||
|---|---|---|---|---|---|
FILER’S name |
FILER’S name |
FILER’S name |
FILER’S name |
1aGross amount of payment card/ 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
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