According to IRS regulations, I owe tax on earnings that qualify under its constructive receipt rule. At UpWork, it takes several days for a payment to become available for withdrawal (and then maybe more for my auto-withdrawal to move it to my bank account). These funds don't seem to qualify under the IRS's constructive receipt rule. So for example, if a payment is made on Dec 28 (or work is in progress, or is in review, or funds are pending) and then is available for withdrawal on Jan 3, it is only taxable in Janauary, under IRS guidelines. When exactly do earnings go on the 1099-K? I have four categories on my Reports - Overview page. The numbers on my 1099-K for Jan and Dec don't seem to match up with what I have for constructive receipt. I didn't receive a 1099-K for 2016, and I'm afraid there may be some overlap between Dec 2016 and Jan 2017. I don't want to pay tax twice on the same earnings.