What's new on the 2026 Forms 1099-NEC and 1099-MISC
The December 2026 revisions of Forms 1099-NEC and 1099-MISC add new boxes and a new threshold. Here is every change that affects how you fill in the forms and your IRIS CSV files in early 2027.
The changes at a glance
- New boxes for cash tips, tipped occupation codes and overtime on both forms, required by P.L. 119-21, sections 70201 and 70202.
- 1099-NEC box 1 is now box 1a. Nonemployee compensation keeps its meaning, but the box has a new number.
- A $2,000 threshold replaces $600 for payments made in 2026. It may be adjusted for inflation from 2027.
- Separate address boxes for the payer and the recipient.
- Continuous-use forms. The December 2026 revisions stay in use until the IRS issues new ones. Do not use them for earlier years.
Form 1099-NEC, 2026 layout
| Box | What goes there | Change |
|---|---|---|
| 1a | Nonemployee compensation | Was box 1 |
| 1b | Cash tips, already included in box 1a | New |
| 1c | Treasury Tipped Occupation Code (TTOC), up to two codes | New |
| 1d | Qualified overtime compensation, already included in box 1a | New |
| 2 | Checkbox for direct sales of $5,000 or more | Same |
| 3 | Excess golden parachute payments | Same |
| 4 | Federal income tax withheld | Same |
| 5 to 7 | State information | Same |
Form 1099-MISC, 2026 layout
| Box | What goes there | Change |
|---|---|---|
| 1 to 12 | Rents, royalties, other income, withholding and the other existing boxes | Same |
| 13a | Cash tips, already included in box 3 | New |
| 13b | Treasury Tipped Occupation Code (TTOC), up to two codes | New |
| 14 | Qualified overtime compensation, already included in box 3 | New |
| 15 | Nonqualified deferred compensation | Same |
| 16 to 18 | State information | Same |
Excess golden parachute payments are no longer reported on Form 1099-MISC. They go on Form 1099-NEC, box 3.
How to fill in the new boxes
Cash tips (1099-NEC box 1b, 1099-MISC box 13a)
Enter the cash tips that are already part of the main amount. Cash tips include tips paid in cash and tips customers charged to a card. Do not add them on top: box 1a or box 3 still holds the full payment.
Occupation code (1099-NEC box 1c, 1099-MISC box 13b)
Enter the Treasury Tipped Occupation Code for the work in which the tips were received. This box takes a code, not a dollar amount. You can enter up to two codes. If tips came from more than two occupations, pick any two. If any tips came from an occupation that does not qualify, one of the codes must be 000. The codes are listed at IRS.gov/TTOC.
Overtime (1099-NEC box 1d, 1099-MISC box 14)
Enter only the qualified overtime premium that is already in the main amount. Qualified overtime is pay required by section 7 of the Fair Labor Standards Act above the regular rate. For time-and-a-half, only the "half" goes here.
Most payers have no tips or overtime to report and leave these boxes blank.
What this means for your IRIS CSV file
- Use the tax year 2026 template. It has columns for the new boxes, and IRIS checks the header row against the template for the tax year.
- Leave the new columns empty when they do not apply. Zero amounts must be blank in IRIS, not 0.00.
- The TTOC column takes a code. A dollar amount there is an easy mistake when mapping columns from accounting exports.
- Tips and overtime are part of the total. If your software exports them as separate payments, include them in box 1a or box 3 as well.
The IRIS CSV tool reads the 2026 template, maps "Box 1a" and the new columns by their descriptions, and warns you before a download would drop data in the new boxes.
Frequently asked questions
Is box 1 on the 1099-NEC gone?
Do I have to fill in boxes 1b, 1c and 1d?
Are tips added on top of box 1a?
Can I use the new forms for 2025 payments?
When are the 2026 forms due?
Sources
- IRS: Instructions for Forms 1099-MISC and 1099-NEC
- IRS Publication 1099 (2026), General Instructions for Certain Information Returns
- IRS: Treasury Tipped Occupation Codes
Last reviewed November 1, 2026.