Get Answers Support Tax Filings & Payments 1099 Form 1099-K Who is a payee in Form 1099-K? Last modified 3/29/2023 5:28:46 AM EST In Form 1099-K, the payee refers to the individual who accepts the payment from the Payment Settlement Entity (PSE) or an Electronic Payment Facilitator on behalf of the purchaser or customer. The payee can be any person, including governmental units or any agent, receiving payments through payment cards, such as credit cards or debit cards. It also includes any person accepting payments from a Third-Party Settlement Organization (TPSO). Was this helpful? Yes No Related Questions What is Form 1099-K? Who must file Form 1099-K? When is the deadline to file Form 1099-K? What is the new threshold for reporting IRS Form 1099-K for tax year 2024? Go to Home Page Need more help? Get in touch with our dedicated support team Contact Us (704) 684-4751 support@taxbandits.com Sign Up for a FREE TaxBandits Account! The Smart CPA Choice Register Now Already have an account? Sign in