Last updated: 2026-05-09

CeoCult Research

CeoCult publishes original research on the financial reality of freelance and self-employed work. Our studies combine first-party operator surveys with IRS, BLS, and state-level public data. All studies are CC-BY licensed.

Published research

2026-05-09 · published

1099-K Threshold Compliance Map 2026: 50-State Reality

First-party 50-state plus DC audit of Form 1099-K reporting thresholds for tax year 2026, set against the federal IRS rollout schedule. 12 jurisdictions (11 states plus DC) require 1099-K filing below the federal $2,500 floor; Rhode Island sits at $100, eight more at $600. Cross-references IRS Notice 2024-85, American Rescue Plan Act of 2021 sec. 9674, Multistate Tax Commission, and 50 state DOR sources. Surfaces the geographic compliance asymmetry: an Etsy seller in MA gets a 1099-K at $600 while one in TX does not until $2,500.

Dataset: 51 jurisdictions Primary sources: IRS 1099-K guidance, IRS Notice 2024-85, ARPA 2021 sec. 9674, Multistate Tax Commission, 50 state DOR / revenue department sources

Upcoming research

expected Q3 2026

State of 1099 Tax 2026: Survey of 312 Self-Employed Filers on Quarterly Reserves and Surprise Bills

In progress. Methodology being finalized.

How we work

Every study ships with full methodology disclosure: dataset size, time range, exclusions, and source attribution. Surveys disclose sample size, recruitment platform, and demographic stratification. We publish raw data alongside the analysis under a Creative Commons Attribution 4.0 license so researchers, journalists, and operators can verify our claims and build on the work.

We do not run sponsored research, paid placements, or vendor-funded studies. Every study is funded directly by CeoCult as part of its independent editorial mission.

Press and citations

Journalists, researchers, and operators are welcome to cite our findings under CC-BY 4.0 with attribution. For interviews, exclusive embargoed access, or additional data cuts, contact [email protected].

Each study includes a press kit at its /press/ subpage with quotable findings, downloadable charts, and methodology summaries. Embargo requests honored when received at least 72 hours before scheduled publication.

All CeoCult research is licensed under Creative Commons Attribution 4.0 International (CC BY 4.0). Attribution required: link to the study URL or to ceocult.com/research/.