Question regarding 1099K and cancellation

[Anonymous]

I recently sold an item through an auction. The price of the item has sent my total sold over the $600 dollar mark, but the buyer has not paid yet. If the buyer does not end up paying or there is a cancellation before paying, will eBay still send the IRS and myself the 1099 form? Or does ebay automatically send the form even when payment is not received? 

Thanks for the help. 

[nobody*s_perfect · Accepted solution]

The form is based on payments actually received.

https://www.ebay.com/help/selling/fees-credits-invoices/ebay-form-1099k?id=4794