Important:
You’ll get a 1099-K from Upwork for tax year 2025 if you're a U.S. citizen or green card holder freelancing in the U.S. and fall into one of these two categories:
1. You meet the IRS federal threshold
- You earned $20,000 USD or more from clients on Upwork (before fees) and
- You had at least 200 transactions in 2025
2. You meet other reporting conditions
Even if you don’t meet both the income and transaction thresholds above, you’ll still get a 1099-K if either of these apply:
- We withheld any U.S. federal taxes from your payments
- You live in a state or district with a lower reporting threshold than the IRS. Currently, that includes: Arkansas, Illinois, Maryland, Massachusetts, Mississippi, Missouri, Montana, New Jersey, Vermont, Virginia, and Washington D.C. (This list can change, so it’s worth checking again closer to tax season.)
Not getting a form from us? You still need to report your income
Even if you don’t get a 1099-K, the IRS still expects you to report all your freelance earnings on Upwork when you file your taxes.
Learn more below.
Reminder: Upwork cannot provide legal or tax advice. This article is for general information only and may not reflect recent changes. We encourage you to consult with a qualified tax advisor for your specific situation.
In this article
- Do I need to report my freelance income from Upwork in the U.S.?
- What is a Form 1099-K?
- How and when will I get my Form 1099-K?
- What if I don’t get a Form 1099-K?
- Will I get two Form 1099-Ks from Upwork if I freelance and run an agency?
- Will I get a Form 1099-MISC and Form 1099-NEC from Upwork?
- What if I’m paid as an employee through Upwork Payroll?
Do I need to report my freelance income from Upwork in the U.S.?
Yes, if you’re a U.S. person (that’s the IRS term for U.S. citizens, green card holders, or others who meet substantial presence rules), you’re required to report all income earned through Upwork on your tax return — even if you didn’t receive any tax forms from Upwork.
Note: If you’re not a U.S. person, you’ll need to submit a Form W-8BEN or Form W-8BEN-E to Upwork, and you’re responsible for complying with the tax laws in your own jurisdiction.
What is a Form 1099-K?
A Form 1099-K is used to report payments made to U.S. taxpayers to the IRS. If we’re required to send a Form 1099-K to the IRS for you, you’ll get a copy.
- It shows your total payments received in a year — not your net earnings
- Since refunds may not count as income for tax purposes, what you report as income/earnings to the IRS may differ from the amount on this form
To see your total billings (including fees, but subtracting refunds), use the billings and earnings report.
How and when will I get my Form 1099-K?
You have two options:
- Electronically: Download it from Reports > Tax forms starting January 31
- By mail: It’ll be postmarked by January 31
You can set your delivery preference when you fill out your Form W-9, or later in your Notification Settings > Tax settings.
If you pick mail delivery, double-check that your street address (not a P.O. Box) is correct under Tax information > Tax residence.
What if I don’t get a Form 1099-K?
If you're a U.S. taxpayer and don't meet the criteria for getting a Form 1099-K, you'll see this message in your Tax forms section by January 31:
"There is no 1099-K for this year."
That’s normal — but remember, you’re still expected to report your income when you file taxes.
Will I get two Form 1099-Ks from Upwork if I freelance and run an agency?
No. As long as both your freelancer and agency account profiles share the same name and Taxpayer Identification Number (TIN), you'll get one combined 1099-K.
Will I get a Form 1099-MISC and Form 1099-NEC from Upwork?
No. Upwork doesn’t send those forms, and neither do your clients.
A Form1099-K is the only form Upwork may send you, depending on your earnings.
Note on exceptions
Upwork issues 1099-NEC in very limited circumstances, such as when freelancers are working for Upwork or managed services but are not paid through Upwork Payroll.
What if I’m paid as an employee through Upwork Payroll?
If you’re an employee through Upwork Payroll, you’ll receive a Form W-2, not a Form 1099-K, and the staffing provider acts as your employer and handles tax withholdings.
Tips: The service and membership fees you pay to Upwork might be tax-deductible business expenses. Learn more about U.S. taxes for income earned on Upwork from our tax partner, Keeper Tax.