One month is off, but the year matches
Two neighbouring months off by the same amount in opposite directions is a timing difference, not a missing sale.
The example
| Month | Box | Form | Statements gross | Difference |
|---|---|---|---|---|
| March | 5c | $4,816.95 | $4,833.97 | -$17.02 |
| April | 5d | $5,744.06 | $5,727.04 | +$17.02 |
| Both months | $10,561.01 | $10,561.01 | $0.00 |
Sample data made for this site, from the full worked year.
The difference equals one order on the statement: #3512000041, Mar 31 ($17.02). The form does not count it in March. The difference equals one order from the March statement: #3512000041, Mar 31 ($17.02). The form counts it in April.
Patterns and what they point to
| Pattern | What it points to |
|---|---|
| Two neighbouring months off by the same amount, one over and one under | A sale dated one side of month-end on the statement and the other side on the form. The year is not affected. |
| One month off, and the amount equals one order | That order is counted in a different month, or on one side only. |
| December off, and the year off by the same amount | A sale close to the end of the year that the statement and the form place in different years. |
| One month off by its "Sales tax paid by buyer" total | The tax rows are treated differently from the way this tool expects. |
These are arithmetic patterns, not findings about a form.
Why the month can differ
The IRS instructions say: "The dollar amount of each transaction is determined on the date of the transaction." Neither the instructions nor Etsy's help pages say which clock or time zone decides the date of a sale made near midnight, so this site does not guess.
Sources, read 10 November 2026: IRS, Instructions for Form 1099-K (revision 12/2026 as shown on the page); Etsy Help, What Do I Need to Know About My 1099-K Tax Form?.
Find the pattern in your own year
Drop your statements and type boxes 5a to 5l. The tool marks offsetting months and searches for a single order that equals a difference.
Questions
My 1099-K months do not match but the year total does. Is the form wrong?
Not for that reason. When neighbouring months are off by the same amount in opposite directions, a sale was dated either side of month-end, and the year still ties.
Which time zone does the 1099-K use for the date of a sale?
Neither the IRS instructions nor Etsy's help pages say. The instructions say only that the dollar amount of each transaction is determined on the date of the transaction.