1099-MISC 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.
FATCA Checkbox	1	Checkbox	FATCA filing requirement	X / Y / T / 1 = Checked
2nd TIN notice	1	Checkbox	2nd TIN notice	X / Y / T / 1 = Checked
Box 1 Amount	12	Amount	Box 1: Rents
Box 2 Amount	12	Amount	Box 2: Royalties
Box 3 Amount	12	Amount	Box 3: Other Income
Box 4 Amount	12	Amount	Box 4: Federal income tax withheld
Box 5 Amount	12	Amount	Box 5: Fishing boat proceeds
Box 6 Amount	12	Amount	Box 6: Medical & health care payments
Box 7 Checkbox	1	Checkbox	Box 7: Payer made direct sales of $5000 or more of.....	X / Y / T / 1 = Checked
Box 8 Amount	12	Amount	Box 8: Substitute payments in lieu of dividends or interest
Box 9 Amount	12	Amount	Box 9: Crop insurance proceeds
Box 10 Amount	12	Amount	Box 10: Gross proceeds paid to an attorney
Box 11 Amount	12	Amount	Box 11: Fish purchased for resale
Box 12 Amount	12	Amount	Box 12: Section 409A deferrals
Box 13a Amount	12	Amount	Box 13a: Cash tips
Box 13b Code 1	3	Text	Box 13b: TTOC
Box 13b Code 2	3	Text	Box 13b: TTOC
Box 14 Amount	12	Amount	Box 14: Overtime compensation
Box 15 Amount	12	Amount	Box 15: Nonqualified deferred compensation
Box 16 Amount	12	Amount	Box 16: State tax withheld
Box 17 State	2	Text	Box 17: State abbreviation code	Use state abbreviation
Box 17 ID Number	20	Text	Box 17: State ID number	Given by State Department of Revenue
Box 18 Amount	12	Amount	Box 18: State Income
See Form Common Fields			Form fields common to all form types.

IRS 1099-MISC Form: https://www.irs.gov/pub/irs-pdf/f1099msc.pdf