What is the total dollar amount sale payments must equal to be reported to the IRS?

It has nothing to do with total dollar sale amounts.

ALL sales of shares must be reported to the IRS. They are reported by both the brokerage/mutual fund company AND the seller. And they better match or else.

A capital gain of even $.01 must be reported. Ask me how I know. :-)

All capital gains are reportable. The sale is reported to the IRS by the brokerage.

again, a second post merely reworded

anything exceeding your non taxable income

All of the sales of stocks and securities are required to be reported by the taxpayer using all of the information that is reported on the 1099-Bs after the end of the tax year and the IRS also does receive a copy of that same 1099-B also during the tax filing season for their use also.

Using the IRS forms 8949 along with the schedule D of your 1040 FIT return for that past tax year to correctly and completely finish up with your 1040 FIT return for the past tax year.

Hope that you find the above enclosed information useful. 05/15/2014

All of it