The 2026 Form 1099 box changes affect several IRS information returns for tax year 2026, the returns you’ll file in early 2027. Form 1099-NEC and Form 1099-MISC have new boxes for cash tips, tipped occupation codes and overtime pay. In addition, Form 1099-K picked up tip fields. Forms 1099-R, 1099-G and 1099-S also gained or renumbered boxes, and many forms now split the payer and recipient address areas into separate fields.
If you prepare returns for the 2027 filing season, these changes reach past the paper form. They affect how you track payments during the year, how you lay out your spreadsheets and import files, and what your team checks before you submit anything. For this reason, this guide covers what changed inside the forms and what to do about it. For the bigger picture on FIRE retirement, IRIS and the new $2,000 threshold, see our overview of the 2026 1099 filing changes.
Key Takeaways
- Form 1099-NEC now has boxes 1a to 1d. Cash tips (1b) and overtime (1d) are part of the box 1a total, not added to it.
- Forms 1099-MISC and 1099-K add similar tip fields, and 1099-MISC adds an overtime box.
- Forms 1099-R, 1099-G and 1099-S have new or renumbered boxes, so last year’s box mapping won’t carry over.
- Payer and recipient addresses are now separate fields, so you’ll need to split single-column address data.
What Changed on IRS Forms 1099 for Tax Year 2026?
Here’s a quick summary of the changes covered in this article, based on IRS 2026 form revisions and instructions published as of October 28, 2026.
| Form | New fields | Moved or renumbered | Reporting change |
|---|---|---|---|
| 1099-NEC | Box 1b cash tips, box 1c TTOC, box 1d overtime compensation | Box 1 becomes box 1a; excess golden parachute payments now in box 3 | Tips and overtime shown as parts of the box 1a total |
| 1099-MISC | Box 13a cash tips, box 13b TTOC, box 14 overtime compensation | Golden parachute payments removed; state boxes now 16 to 18 | Tips and overtime shown as parts of the box 3 total |
| 1099-K | Box 1c cash tips, box 1d TTOC | None noted | Separate $20,000 and 200-transaction test for payment apps |
| 1099-R | Box 7c Trump account checkbox, box 7d earnings on excess contributions | Box 7 becomes 7a; IRA/SEP/SIMPLE checkbox is 7b; box 8 and the percentage box become 8a and 8b | None beyond new fields |
| 1099-G | Box 10 family leave benefits | State boxes 10a, 10b and 11 become 11a, 11b and 12 | State paid family and medical leave benefits reported |
| 1099-S | Box 2b cash gross proceeds, box 2c digital asset gross proceeds, boxes 8a to 8d digital asset details | Total gross proceeds now box 2a | Digital assets used in real estate sales reported |
2026 Form 1099-NEC: New Reporting Boxes and Field Changes
The Form 1099-NEC had the most visible redesign. Specifically, the old single box 1 is now four related boxes.
Nonemployee Compensation and Box 1a
Box 1a is the new home for nonemployee compensation, the amount that used to go in box 1. However, it is still the total. Separately, the general 1099-NEC reporting threshold for payments made in 2026 increased from $600 to $2,000, subject to exceptions including backup withholding.
New Cash Tips Reporting in Box 1b
Box 1b shows the cash tips included in box 1a. Under the IRS instructions, cash tips include tips paid in cash or charged by customers. Because box 1b is part of the box 1a total, you don’t add it on top.
For example, say you paid a contractor $30,000, and $4,000 of that was tips. Box 1a shows $30,000 and box 1b shows $4,000. In other words, reporting $34,000 in box 1a would double-count the tips.
Treasury Tipped Occupation Codes in Box 1c
Box 1c holds a Treasury Tipped Occupation Code (TTOC), a three-digit code from the list of tipped occupations Treasury and the IRS published for 2026. You can enter up to two codes. However, if the tips came from more than two occupations, enter any two. Also, if the payee received any of the tips in an occupation that isn’t on the list, “000” must be one of the codes.
Qualified Overtime Compensation in Box 1d
Box 1d shows qualified overtime compensation included in box 1a. The instructions tie this to overtime required under section 7 of the Fair Labor Standards Act, and only the premium portion counts. For example, with time-and-a-half pay, only the “half” goes in box 1d.
However, this box doesn’t apply automatically to independent contractors. Because FLSA overtime rules don’t cover most contractors, box 1d will stay blank for many payers. If you think a payment qualifies, confirm it with your tax advisor before reporting it.
Other Changes to Form 1099-NEC
- Box 3 now reports excess golden parachute payments, which no longer go on Form 1099-MISC.
- Otherwise, boxes 2 and 4 and the state boxes (5 to 7) keep their purpose.
- The payer and recipient address areas are now separate fields, and the payer section has its own telephone number field.
2026 Form 1099-MISC: Updated Boxes and Reporting Requirements
The Form 1099-MISC changes mirror the 1099-NEC, but the new amounts relate to box 3, Other income.
New Cash Tips and Occupation Code Fields
Similarly, box 13a shows the cash tips included in box 3. Box 13b holds the TTOC for the payee’s tipped occupations, using the same rules as the 1099-NEC: up to two codes, with “000” if any tips came from an occupation that isn’t on the list.
Qualified Overtime Reporting
Box 14 shows qualified overtime compensation included in box 3. Likewise, the same FLSA limits and premium-only rule apply.
Other Changes to Form 1099-MISC
| Item | 2026 Form 1099-MISC |
|---|---|
| Cash tips | Box 13a (part of box 3) |
| Treasury Tipped Occupation Code | Box 13b |
| Overtime compensation | Box 14 (part of box 3) |
| Nonqualified deferred compensation | Box 15 |
| State information | Boxes 16 to 18 |
| Excess golden parachute payments | No longer reported here; use Form 1099-NEC, box 3 |
Boxes 1 through 12 keep their familiar titles, from rents and royalties through section 409A deferrals. Also, the FATCA filing requirement checkbox is still on the form.
Changes to Form 1099-K for 2026
Form 1099-K adds two fields. Box 1c shows the cash tips included in the box 1a gross amount, and box 1d holds up to two TTOCs, with the same “000” rule for tips from occupations that aren’t on the list.
However, these new boxes are separate from the question of who must receive a 1099-K. For 2026, third-party settlement organizations generally report a payee when payments exceed $20,000 and the number of transactions exceeds 200. That threshold decides whether a form is required. In contrast, the new boxes change what goes on it.
Other 2026 Form 1099 Revisions
Form 1099-R
On the Form 1099-R, box 7 now has two parts. Distribution codes go in box 7a, and the IRA/SEP/SIMPLE checkbox becomes box 7b. In addition, new box 7c is a checkbox for Trump account reporting, and new box 7d reports earnings on excess contributions. Similarly, the “Other” box and its percentage box are now 8a and 8b. If your import file maps fields by box number, update it.
Form 1099-G
Form 1099-G adds box 10, Family leave benefits, for payments from state paid family and medical leave programs. As a result, the state boxes shift: 10a becomes 11a, 10b becomes 11b, and 11 becomes 12.
Form 1099-S
Starting in 2026, Form 1099-S reports digital assets used in a real estate sale or exchange. Box 2a is total gross proceeds, which equals box 2b (total cash gross proceeds) plus box 2c (digital asset gross proceeds). Then boxes 8a through 8d identify the digital asset received: its code, name, number of units and the date received.
Why the New Address Fields Matter
On the revised forms, the address is no longer one block of text. The 2026 Form 1099-NEC, for example, has separate fields for street address, room, suite or apartment number, city or town, state or province, country, and ZIP or foreign postal code. The payer section also adds a telephone number field.
As a result, the change touches a lot of data. If your vendor records keep the full address in one cell, someone has to split it before filing. In addition, foreign addresses need a country and postal code in the right fields, and suite numbers may need their own column.
Of course, the exact fields depend on the form and how you file. Electronic submissions follow the IRS requirements for each return, so check your filing method rather than copying the paper layout.
How Businesses Should Prepare Their 2026 Form 1099 Data
Most avoidable filing problems start in the source data. Before year-end, review these areas to prepare for the 2026 Form 1099 box changes:
- Form layouts and box assignments. Remap any import file, export or report that refers to old box numbers, especially 1099-NEC box 1, 1099-R boxes 7 and 8, and 1099-G state boxes.
- Compensation categories. If you pay tipped workers or overtime that may qualify, start tracking those amounts separately now. After all, reconstructing them in January is much harder.
- Payer and recipient information. Confirm legal names, business names and contact details for every payee.
- Address fields and formatting. Split addresses into separate columns and standardize state abbreviations, country names and postal codes.
- Import templates and file structures. Get your software’s or provider’s 2026 template instead of reusing last year’s spreadsheet. You can also request the latest form-specific data template from our outsourcing team.
- Names and TINs. A name and TIN that don’t match IRS records can lead to notices and backup withholding. Our guide on why the name and SSN must match the IRS database explains the issue, and bulk TIN matching can catch problems early.
- Internal validation. Add checks such as box 1b and 1d never exceeding box 1a, TTOC codes being three digits, and 1099-S box 2a equaling 2b plus 2c.
Not sure which form a payment belongs on? Our quick guide, Which 1099 Form Do I Need?, can help.
How the FIRE-to-IRIS Transition Affects Filing Preparation
For tax year 2026, the IRS Information Returns Intake System (IRIS) is the only intake system for information returns, and FIRE is being retired. Because IRIS works with structured data, clean, well-labeled fields matter more than ever.
For a plain-English introduction, read What is IRS IRIS?, and see our 2026 1099 filing changes article for transition details.
How 1099FIRE Can Help
With our 1099 outsourcing service, you upload your data through our secure client portal, which checks it as you upload. You approve a PDF proof, and we file through IRIS and can print and mail recipient copies. Our outsourced filing service handles the transmission process, so clients do not need to obtain an IRIS Transmitter Control Code to use our service.
In addition, the portal flags data issues so you can fix them before anything goes to the IRS. National Software has over 25 years of information return filing experience and has completed a SOC 2 Type 2 examination.
Want to get your data ready for the 2026 Form 1099 box changes before the rush? Contact us and we’ll help you plan for the 2027 filing season.
Frequently Asked Questions
What changed on Form 1099-NEC for 2026?
Box 1 became box 1a, and the form added three new boxes: 1b for cash tips, 1c for Treasury Tipped Occupation Codes and 1d for qualified overtime compensation. Also, excess golden parachute payments moved to box 3, and the address areas are now separate fields.
Are cash tips reported separately on 2026 Forms 1099?
They have their own box, but they’re still part of the total. For example, on Form 1099-NEC, the box 1a total includes the cash tips in box 1b. Likewise, box 3 on Form 1099-MISC includes box 13a, and box 1a on Form 1099-K includes box 1c.
What is the new qualified overtime reporting box?
It’s box 1d on Form 1099-NEC and box 14 on Form 1099-MISC. It shows only the premium portion of overtime required under section 7 of the FLSA, which most independent contractors don’t receive.
Do businesses need to update their 1099 import files?
In most cases, yes. New boxes, renumbered boxes and split address fields mean last year’s file layout probably won’t match. Ask your outsourced filing provider for its 2026 data template.
Do the 2026 form changes affect filing through IRIS?
Yes. Electronic returns for tax year 2026 go through IRIS, and the information you send your filing provider must reflect the revised form fields. Therefore, using an up-to-date template keeps your file aligned with what IRIS expects.
Sources
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026)
- Publication 1099 (2026), General Instructions for Certain Information Returns
- Instructions for Form 1099-K (Rev. December 2026)
- Instructions for Forms 1099-R and 5498 (2026)
- Instructions for Form 1099-G (Rev. December 2026)
- Instructions for Form 1099-S (Rev. December 2026)
- Treasury, IRS issue final regulations listing tipped occupations (IR-2026-49, April 10, 2026)
- Am I required to file a Form 1099 or other information return? (IRS)