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E Form 2011
Received via merchant card (credit and debit
cards) and third party network payments.
However, for 2011, the IRS has deferred
the requirement to report these amounts.
Therefore, enter zero on line 3a and report
all gross receipts on line 3b, including any
income reported to you on Form 1099-K,
Merchant Card and Third Party Network
Payments. See the instructions for lines 3a
and 3b.
Information reporting requirements. New
lines A and B address your required filing
of Forms 1099 in 2011. See the...
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