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According to the New York Times, a new change in tax law may result in Form 1099s to be sent to some small time sellers for online sales.


  1. What was the aim of this new tax law?
  2. When did the law take effect?
  3. The law is part of which congressional action?
  4. Which online marketplaces and payment services will you most likely receive 1099s from?
  5. How does the law differ between 2021 and 2022?


Carrns, A. (2022). Did You Sell an Old Desk Online? You May Receive a Tax Form. The New York Times, Sep. 30 (Retrievable online at