The 1099K you receive is all but useless. It reports the total revenue Roku received on the dates they received it, so anything they received in December you won't receive until January, but it's on that 1099K. The same thing goes for the amount you received last January which would have been reflected on the 2021 1099K. I don't know how it's supposed to be handled on your personal tax return, but I add a "1099K adjustment" to my return to bring the total inline with what I actually received and when I actually received it. So far I haven't heard anything from the IRS telling me I'm doing it wrong, but if there's any tax experts out there I'd like to know how it's supposed to be handled.
That sounds about right. There is actually a bulletin on the Knowledge Base about this. It appears my suspicion was correct; ROKU is reporting the gross sales (including sales tax) before taking its 20% revenue share. We have handled by reporting the full amount and then backing out the ROKU share and other expenses. I seems very similar to your 1099k "adjustment" solution.
