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A 1099-K form is used during the tax season. It is a fairly new form that has only started being used in 2013. The form will be sent to people who have received over $600 in income from online debit or card transactions. This is used for people who make money online using stores through sites like Etsy, Amazon or Paypal.
The 1099-K form is used to help someone verify how much income they really made through an online store or sales. This can ensure that people are reporting their income properly on their tax return. The form can come in handy if you aren't sure how much you made from a certain store, or if you want to double check your income records.
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