1099-NEC 2026

What's New for 2026

Field Name	Size	Type	Description	Notes
See Form Filer Common Fields			Filer fields common to all form types.
See Recipient Common Fields			Recipient fields common to all form types.
2nd TIN notice	1	Checkbox	2nd TIN notice	X / Y / T / 1 = Checked
Box 1a Amount	12	Amount	Box 1a: Nonemployee compensation
Box 1b Amount	12	Amount	Box 1b: Cash tips
Box 1c Code 1	3	Text	Box 1c: TTOC
Box 1c Code 2	3	Text	Box 1c: TTOC
Box 1d Amount	12	Amount	Box 1d: Overtime comepnsation
Box 2 Checkbox	1	Checkbox	Box 2: Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale	X / Y / T / 1 = Checked
Box 3 Amount	12	Amount	Box 3: Excess golden parachute payments
Box 4 Amount	12	Amount	Box 4: Federal income tax withheld
Box 5 Amount	12	Amount	Box 5: State tax withheld
Box 6 State	2	Text	Box 6: State abbreviation code	Use state abbreviation
Box 6 ID Number	20	Text	Box 6: State ID number	Given by State Department of Revenue
Box 7 Amount	12	Amount	Box 7: State Income
See Form Common Fields			Form fields common to all form types.

IRS 1099-NEC Form: https://www.irs.gov/pub/irs-pdf/f1099nec.pdf