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Who reports payment card transactions when a payment settlement entity contracts with a third party, such as an electronic payment facilitator, to settle reportable transactions?

The entity submitting the instructions to transfer funds to the participating merchant’s account is responsible for reporting payment card transactions. In this case, the third-party entity is responsible for reporting, because it is the entity submitting the instructions to transfer the funds in settlement of the transactions.

For additional information see the IRS Payment Card Transactions FAQs