At a Glance
The 2026 revisions of Forms 1099-MISC, 1099-NEC, 1099-K, and 1099-R add new boxes for cash tips, Treasury Tipped Occupation Codes (TTOC), overtime compensation, and Trump account distributions — but the IRS is no longer maintaining Publication 1220, so these boxes have no official positions in the FIRE flat-file format. BoomTax’s extended 1220 layout assigns each new box to an unused amount code or reserved record position, so systems that generate 1220 files can report the new data with minimal changes. Upload the extended file to BoomTax and we file it through IRIS.
This article is part of our IRS IRIS Resource Center
— your complete guide to the FIRE→IRIS migration.
Why an Extended 1220 Layout Exists
Publication 1220 defined the fixed-width flat-file format behind the IRS FIRE system for decades. Every year, new form boxes received official amount codes and record positions. That maintenance has ended: with FIRE ending submissions on November 19, 2026, at 3 p.m. ET, the IRS is putting its format work into IRIS XML, and Publication 1220 is effectively frozen.
Meanwhile, the forms themselves keep changing. For the 2026 tax year, the IRS is adding tip and overtime reporting boxes to the 1099-MISC, 1099-NEC, and 1099-K, and Trump account reporting boxes to the 1099-R. A file built strictly against the last IRS revision of Publication 1220 has nowhere to put this data. The contrast is even sharper for the three brand-new TY2026 forms (1099-LPS, 1098-VLI, and 5498-TA): they received no 1220 layout at all and exist only in IRIS.
BoomTax's extended 1220 layout closes that gap. It is a superset of the standard layout: every existing field keeps its exact position, and the new boxes are mapped onto unused amount codes and positions Publication 1220 reserved as blank. Files that don't use the extensions remain valid; files that do carry the new boxes end-to-end — BoomTax reads them on upload and reports the data when converting to IRIS XML for filing.
Where the New Fields Live
Every extension sits inside the payee “B” record — the 750-character record you write once per recipient. Nothing moves; the new fields occupy space the standard layout left unused:
The 2026 Extensions at a Glance
If you maintain the code that writes your 1220 files, this table is your correction list — every field your writer needs to add, by form:
| Form | New Box | Contents | Extended “B” Record Location |
|---|---|---|---|
| 1099-MISC | 13a | Cash Tips | Payment Amount 9 151–162 |
| 13b | Treasury Tipped Occupation Code(s) | Reserved area 549–554 | |
| 14 | Overtime Compensation | Payment Amount B 175–186 | |
| 1099-NEC | 1b | Cash Tips | Payment Amount 2 67–78 |
| 1c | Treasury Tipped Occupation Code(s) | Reserved area 548–553 | |
| 1d | Overtime Compensation | Payment Amount 3 79–90 | |
| 1099-K | 1c | Cash Tips | Payment Amount 3 79–90 |
| 1d | Treasury Tipped Occupation Code(s) | Reserved area 609–614 | |
| 1099-R | 7c | Trump Account Indicator | Reserved area 565 |
| 7d | Earnings on Excess Contributions | Payment Amount 7 127–138 |
Amount fields follow the standard 1220 convention: 12 characters, numeric, right-justified, zero-filled, with the last two positions as cents. Zero-fill any extended amount that doesn't apply and the record is indistinguishable from a standard one.
Design Principles of the Extended Layout
Dollar amounts → unused amount codes
Publication 1220 defines 18 payment amount slots (codes 1–9, A–J) at fixed positions 55–270 of every payee “B” record. Each form type only ever assigned some of them — the new dollar boxes take codes each form left unused, with the same 12-character formatting as every other amount.
Non-dollar values → reserved positions
The Treasury Tipped Occupation Code is a code value and the 1099-R Trump Account checkbox is an indicator, not amounts — so they live in each form's reserved (blank-filled) region of the “B” record, the same region Publication 1220 itself used for form-specific indicators and codes.
Backward compatible both ways
A file that leaves the extended fields zero- or blank-filled is byte-for-byte a standard 1220 file. And because the extensions only occupy positions the IRS layout left unassigned, extended files still parse in tools that read standard 1220.
Avoids historically meaningful codes
Amount codes with legacy assignments that older third-party tooling may still recognize (for example, the pre-2020 nonemployee compensation code on the 1099-MISC) are deliberately skipped.
TTOC Field Format
The Treasury Tipped Occupation Code field is the one new field type in the layout. In each form's extended “B” record it is a 6-position alphanumeric field holding up to two 3-digit codes:
First TTOC
e.g. “000” = nonqualifying occupation
Second TTOC (optional)
blank-fill when only one code applies
- Enter the first code in the field's first three positions and the second code (if any) in the last three positions.
- Per the IRS instructions, enter up to two codes for the occupation(s) the tips were received in; if tips were received in more than two occupations, include any two of them.
- If any tips were received in a nonqualifying occupation, “000” must be entered as one of the codes.
- Blank-fill the field (or its unused half) when no code applies. See IRS.gov/TTOC for the applicable codes.
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How to Update Your File
STEP 1
Keep Your Writer As-Is
Nothing about the T, A, C, or F records changes, and no existing “B” record field moves. Your current generation code stays.
STEP 3
Upload to BoomTax
Upload your file. BoomTax parses the extended fields, validates the data, converts to IRIS XML, and files with the IRS.
Frequently Asked Questions
No. The IRS is no longer maintaining Publication 1220, so there is no official 1220 mapping for the 2026 boxes. The extended layout is BoomTax's documented superset of the last IRS revision, for filers who upload 1220-format files to BoomTax. BoomTax performs the actual IRS filing through IRIS.
Yes. The extensions only occupy amount codes and positions the standard layout left unused, so a standard file is simply an extended file with those fields zero- or blank-filled. If none of your payees have reportable tips, overtime, or Trump account distributions, you don't need to change anything.
You can — the new boxes exist natively in IRIS. The extended layout exists for organizations whose ERP, payroll, or custom systems already produce 1220 files and who want to add a few fields to an existing writer rather than build an XML pipeline. Both paths end with BoomTax filing through IRIS.
No. The payee “B” record stays 750 characters and every existing field keeps its position. Nothing else changes either — the transmitter “T”, issuer “A”, and end-of-file records stay exactly as your writer produces them today. BoomTax reads the extended amounts by their fixed positions, not from the “A” record's amount-codes field.
Per-Form Specifications & Related Guides
- 1099-MISC boxes 13a, 13b, and 14 in the extended 1220 layout
- 1099-NEC boxes 1b, 1c, and 1d in the extended 1220 layout
- 1099-K boxes 1c and 1d in the extended 1220 layout
- 1099-R boxes 7c and 7d in the extended 1220 layout
- How to report cash tips on 1099 forms (2026)
- How to report overtime compensation on 1099 forms (2026)
- The new 2026 information returns (1099-LPS, 1098-VLI, 5498-TA): IRIS-only, no 1220 layout
- Background: is Publication 1220 still updated?
- Upload FIRE-format files to BoomTax
Author
Ken Ham
Founder at BoomTax
View all posts
Passionate about making tax compliance simple so businesses can focus on what matters.
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.
