1099 Forms › Form 1099-MISC Changes for the 2026 Tax Year
Final FIRE Submission Deadline: November 19, 2026, at 3 p.m. ET
FIRE test submissions end November 1, and existing FIRE TCC applications become read-only after November 9. Beginning January 1, 2027, IRIS is the only IRS intake system for these returns.
IRIS Migration GuideAt a Glance
For the 2026 tax year, the IRS is adding three new boxes to Form 1099-MISC: box 13a (Cash Tips), box 13b (Treasury Tipped Occupation Codes), and box 14 (Overtime Compensation). The FATCA filing requirement checkbox, previously box 13, no longer carries a box number. The new amounts in boxes 13a and 14 are breakouts of amounts already included in box 3.
IRS Updates: Explaining Form 1099-MISC Changes for Processing Year 2027
The IRS recommends e-filing Form 1099 for quicker processing. Get started with an IRS-authorized provider that supports e-filing 1099 Forms with Federal and State agencies. BoomTax will distribute your form copies via Postal Mail and Online Access.
For the 2026 tax year, Form 1099-MISC gains three new boxes for reporting cash tips and qualified overtime compensation, and the FATCA filing requirement checkbox loses its box number. Here is what each change means and how to complete the new fields.
New Box 13a: Cash Tips
Box 13a reports the total amount designated as cash tips included in box 3. Cash tips include tips paid in cash or charged by customers. Note that box 13a is a breakout, not a new payment category: the tip amounts are still included in box 3, and box 13a identifies how much of that total was cash tips.
New Box 13b: Treasury Tipped Occupation Code(s) (TTOC)
Box 13b reports the Treasury Tipped Occupation Code(s) for the payee's tipped occupation(s). The rules for completing it:
- Enter up to two codes based on the occupation(s) the tips were received in.
- If tips were received in more than two occupations, include the code for any two of the three or more occupations in which tips were received.
- If any tips were received in a nonqualifying occupation, then “000” must be input as one of the occupation codes.
- See IRS.gov/TTOC for the applicable codes.
New Box 14: Overtime Compensation
Box 14 reports the total amount of qualified overtime compensation included in box 3. Qualified overtime compensation is compensation paid to an individual required under section 7 of the Fair Labor Standards Act (FLSA) of 1938 that is more than the regular rate at which the individual is paid. For example, only the “half” portion of “time-and-a-half” compensation would be reported in box 14.
FATCA Filing Requirement Checkbox: No Longer Numbered
In prior years the FATCA filing requirement checkbox was box 13. Starting with the 2026 form revision, the checkbox remains on the form but no longer carries a box number, freeing the box 13 position for the new tip-reporting fields above. If you have a FATCA filing requirement, you check the same checkbox as before — only the numbering changed.
Filing the New Boxes Electronically
BoomTax supports the new boxes across every intake method — manual entry, spreadsheet import, and bulk file upload — and files through the IRS IRIS system.
If your systems generate legacy FIRE 1220 flat files, note that the IRS is not maintaining the 1220 format going forward, so boxes 13a, 13b, and 14 have no official 1220 positions. BoomTax publishes an extended 1220 layout for the new 1099-MISC boxes so flat-file processes can carry the new data without a rewrite.
What are the 1099 Deadlines for 2026?
-
February 2nd, 2026
Recipient Copies
Form 1099 & W-2G must be distributed to the recipient on or before February 2nd
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March 2nd, 2026
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March 31st, 2026
E-File
Form 1099 & W-2G must be e-filed directly to the IRS on or before March 31st
Visit our deadlines article to learn more about Form 1099 & W-2G due dates.
Note: If the filing deadline lands on a Saturday, Sunday, or legal holiday, the due date will automatically be extended to the following business day.
The exception to these deadlines above is for filing Form 1099-NEC. Depending on the filing method, there is a month's advancement on the recipient and IRS copies being January 31st. Get started with BoomTax and file your 1099 with the IRS, state, and mail recipient copies on time. Get Started Now
If you find errors after filing your 1099 return with the IRS, promptly correct the information and submit the corrected Form 1099 and our 1096 guide to the IRS. Also, provide your recipient with an updated 1099 showing the updated details. If you need to correct any state or local tax department information, file the form with the appropriate agencies, not the IRS.
How to manually fill out Form 1099-MISC
Sections For Entering Payer Information
Complete the Payer Details section. This includes:
- Name
- Address
- Contact phone number
- Tax Identification Number (TIN)
Sections For Entering Recipient Information
Complete the Recipient Details section. This includes:
- TIN
- Name
- Street Address
- City, State, Zip
Check Box for FATCA filing requirement
Select this box if the following conditions apply to you:
- If you are a payer based in the United States and have to comply with Chapter 4 account reporting as per section 1.1471-4(d)(2)(iii)(A).
- If you are an FFI (Foreign Financial Institution) reporting payments to a U.S. account following an election outlined in Regulations section 1.1471-4(d)(5)(i)(A).
Second TIN Notification Checkbox
If you have been notified twice within three tax years that the recipient provided an incorrect TIN for filing Form 1099-INT, an “X” can be marked in this box. By checking this box, the IRS will cease sending you notifications for this account. Continue recording the interest payments made to the recipient and state if you withheld any taxes from the recipient.
Amount boxes for Form 1099-MISC
Box 1 Rents
Include the amounts paid for rent (excluding payments to corporations).
Box 2 Royalties
Report any royalty payments of at least $10 from oil, gas, mineral properties, or intellectual property made to individuals during the year.
Box 3 Other Income
Enter $600 or more payments from prizes, awards, or research studies.
Box 4 Federal Income Tax Withholding
Report any taxes withheld under Backup withholding due to incorrect TINs provided. The withheld amounts are related to the payments reported in boxes 1 and 2.
Box 5 Fishing Boat Proceeds
Include the earnings from fishing activities.
Box 6 Medical and Health Care Payments
Document payments made to physicians, suppliers, medical and healthcare services providers, and medical and healthcare insurers under health, accident, and sickness insurance programs However, exclude payments made to pharmacies for prescription drugs.
Box 7 Payer made direct sales totaling $5,000 or more of consumer products to the recipient for resale
Mark this Box if the payer sold consumer products with a total value of $5,000 or more for resale or buy-sell purposes.
Box 8 Substitute Payments In Lieu Of Dividends Or Interest
Enter the total payments of $10 or more made by brokers for dividends or tax-exempt interest as a loan.
Box 9 Crop Insurance Proceeds
Report crop proceeds totaling $600 or more, which were paid to a farmer by an insurance company, except when the farmer has notified the insurer that expenses have been capitalized per sections 447, 263A, or 278.
Box 10 Gross Proceeds Paid to an Attorney
Record the total amount of $600 or more paid to an attorney for legal services.
Box 11 Fish Purchased for Resale
Payers should report the amount spent on fish purchased for resale in this Box.
Box 12 Section 409A Deferrals
Incorporate the current-year deferrals for a nonemployee under a nonqualified deferred compensation (NQDC) plan, subject to section 409A, as any earnings on the current and previous-year deferrals.
Box 13 FATCA Filing Requirement
Check this box if the payer is using Form 1099-MISC to fulfill their Chapter 4 account reporting requirement. Include the payments made to the recipient and any taxes withheld from those payments.
Box 14 Reserved
Excess Golden Parachute Payments moved to Form 1099-NEC.
Box 15 Nonqualified Deferred Compensation
Record payments made under a nonqualified deferred compensation (NQDC) plan that does not meet the requirements of section 409A. Any reportable payment in Box 12 that is currently taxable should also be included in this Box.
Box 16 - 18 State or Local Income Tax Withheld
Report any state or local income tax withheld from the payments made to the recipient.
Learn more about Form 1099-MISC Instructions.
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BoomTax is an IRS-authorized provider specializing in business tax forms, including the 1099 Form series, ACA forms, W2 forms, and more. By choosing to e-file Form 1099-MISC with BoomTax, you'll enjoy a range of unique features that ensure a simple, secure, and accurate filing experience.
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Content Writer at BoomTax
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Dedicated to simplifying complex IRS regulations for employers, with expertise in ACA, 1099, and W-2 compliance.
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BoomTax and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors prior to engaging in any transaction.
