Tax Form Form 1099 FAQ

The following Frequently Asked Questions are provided for your information. 

Roku does not provide tax advice. For questions regarding your specific circumstances, you should consult your tax advisor.

U.S. Tax Return Requirements and Forms 1099

Reporting and declaring any income, either personal or through a business, has always been a requirement when filing your taxes with the IRS.   However, tax laws can change from year to year, and the U.S. government continues to update the reporting rules for Forms 1099 such as Form 1099-K and Form 1099-NEC just to name a few.  Roku, like other companies, complies with IRS and other tax jurisdictions rules.  Roku is required to report payment activity and provide tax documents in certain situations.  Below is guidance on this year’s reporting requirements.

Roku Partner Payments Via PayPal

For Roku partner payments via PayPal, Roku is not required to issue a Form 1099 to Roku partners.  Instead, Roku partners may receive a Form 1099-K from PayPal if the total payments for the year are more than $20,000 and at least 200 transactions for goods and services in a calendar year[1] .  Note that individual states may have lower thresholds.

If Roku partners do not meet these threshold requirements, then no Form 1099 will be issued.

Roku Partner Payments via ACH

For Roku partner payments via ACH payment, Roku is required to issue a Form 1099-NEC if the gross amount is more than $600[2].  These forms have been sent via U.S. mail and email around January 31. 

What if I received payments via ACH and did not receive a Form 1099-NEC? 

If you received payments via ACH and did not receive a Form 1099-NEC, please contact us by filling out the contact form at https://developer.roku.com/contact.

What if I received payments from Roku via PayPal and did not receive a Form 1099?

If your total transactions were greater than $20,000 and more than 200 transactions, then you should have received a Form 1099-K from PayPal.  If you did not, then go to www.paypal.com.

If your total transactions did not meet the criteria above, then you will not receive a form 1099.

If I don’t receive a Form 1099, how do I know how much income to report on my U.S. income tax return?

Reporting and declaring any income, either personal or through a business, has always been your requirement when filing your taxes with the IRS.   Thus, you should rely on your own records.    Roku does provide partner reports which contain detailed information regarding each transaction as well as a summary report.  The transactions may be in different currencies.   The IRS provides a yearly average currency exchange rate to assist with the currency conversion. https://www.irs.gov/individuals/international-taxpayers/yearly-average-currency-exchange-rates.

Please note that Roku does not provide tax advice. For questions regarding your specific circumstances, you should consult your tax advisor.

[1] Per the One Big Beautiful Bill Act of 2026 (OBBBA).

[2] Per the One Big Beautiful Bill Act of 2026 (OBBBA), the threshold will increase to $2,000 beginning in 2026 tax year.