[gamblor956]

You do understand, that this doesn't increase the accounting and paperwork required for the Etsy seller?

The requirement is for Etsy to provide the 1099 to report income that the Etsy seller already should have been reporting on their income tax return (hopefully along with corresponding expenses to offset that income).

In fact, the whole point of this requirement is to make it easier for small sellers to properly report their income to the I.R.S., because now they don't have to dig through a year's worth of receipts to figure out how much they made from what source.

[bumby]

Thank you, I think I was thrown off by the whole “mom-and-pop” debate and your comment makes much more sense.