As the merchant of record, our payment processor, Stripe, issues all 1099-Ks for Kickstarter creators. Calculations are based on when an authorized project’s backings are transacted (i.e. the project deadline date), not on the project payout date. The payout date occurs 14 days after the project deadline date.
This is especially important to keep in mind if your project deadline date occurs at the end of the year, with your project payout date occurring early the following year. In these cases, please note that your 1099-K will report earnings based on the year of your project deadline date, and not on the year of the payout date.