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@sjrcpa wrote:

I wonder how many of these payors have already programmed their systems to spit out 1099-Ks at the $600 level. They may not be able to turn it off by January 31.

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I was wondering the same thing.  The Notice doesn't say they CAN'T file them if under $20,000.

While would definitely save quite a bit of money in mailing costs for them to not mail 1099-Ks to a zillion people, the money-saving might not be worth the hassle to change their programming back to $20,000, then back to $600 AGAIN next year.