Instructions for Forms 1099-MISC and 1099-NEC - Miscellaneous Information and Nonemployee Compensation

Sep 19, 2026

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Instructions for completing IRS Forms 1099-MISC and 1099-NEC cover key updates and operational requirements for filing and furnishing information returns. Content explains new address entry fields, e-filing threshold reductions, newly added reporting boxes for cash tips, tipped occupations, and overtime compensation, and changes affecting correction procedures. Reminders address continuous-use revisions, correction cautions, adjusted reporting of excess golden parachute payments, and specific due dates for paper and electronic filing.

LanguageEnglish

CategoryForms

FormatPDF

Pages12

Reading Time4 min

AccessFree to download

What’s New

Address fields

E-filing returns

New boxes for reporting

Reminders

Continuous-use revision

Corrections to forms

Filing dates

Additional related forms

Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026) Miscellaneous Information and Nonemployee Compensation Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Forms 1099-MISC and 1099-NEC and their instructions, such as legislation enacted after they were published, go to [IRS.gov/Form1099MISC](IRS.gov/Form1099MISC or)[ or](IRS.gov/Form1099MISC or) [IRS.gov/Form1099NEC](IRS.gov/Form1099NEC). You can get Pub. 1099, General Instructions for Certain Information Returns at [IRS.gov/Pub1099](IRS.gov/Pub1099) . What’s New Address fields. For the Payer’s and Recipient’s information, we separated the address fields into individual entry boxes. E-filing returns. The Taxpayer First Act of 2019 authorized the Department of the Treasury and the IRS to issue regulations that reduce the 250-return e-file threshold. T.D. 9972, published February 23, 2023, lowered the e-file threshold to 10 (calculated by aggregating all information returns), effective for information returns required to be filedon or after January 1, [2024. Go to](2024. Go to IRS.gov/InfoReturn for)[ ](2024. Go to IRS.gov/InfoReturn for)[IRS.gov/InfoReturn](2024. Go to IRS.gov/InfoReturn for)[ for](2024. Go to IRS.gov/InfoReturn for)[e-file](e-file options.)[ options.](e-file options.) Increase in threshold for requiring filing of certain information returns and backup withholding. For tax years beginning after 2025, the minimum threshold amount for reporting certain payments required to be reported on certain information returns and/or perform backup withholding on those payments increased to $2,000 and may be adjusted for inflation beginning in calendar year 2027. New boxes 1b and 13a. P. L. 119-21, section 70201, requires the reporting of cash tips. These new boxes were added to facilitate this reporting requirement for Forms 1099-NEC and 1099-MISC. For more information, see the specific instructions for these boxes, later. New boxes 1c and 13b. Use the Treasury Tipped Occupation Code(s) to identify the tipped occupation(s) for Forms 1099-NEC and 1099-MISC. For more information, seethe specific instructions for these boxes, later. New boxes 1d and 14. P. L. 119-21, Section 70202(a), requires the reporting of overtime compensation. These new boxes were added to facilitate this reporting requirement for Forms 1099-NEC and 1099-MISC. For more information, seethe specific instructions for these boxes, later. Reminders Continuous-use revision. Use the December 2026 revision of Form 1099-MISC and Form 1099-NEC and these instructions to file 2026 information with the IRS in early 2027. Also, use them to furnish the information to the recipient. Continue to use these revisions for subsequent years until we issue a superseding revision. Do not use these revisions for prior years. Corrections to forms. If you need to correct a Form 1099-MISC or Form 1099-NEC that you have already sent to the IRS: • For paper forms, see part H in the current Pub. 1099; or • For electronic corrections in the IRIS Application to Application system, see Pub. 5718. For electronic correctionsin the IRS Portal system, see Pub. 5717. Caution: If you are filing a correction on a paper form, do not check the VOID box on the form. A checked VOID box alerts IRS scanning equipment to ignore the form and proceed to the next one. Your correction will not be entered into IRS records if you check the VOID box. Excess golden parachute payments. Excess golden parachute payments are no longer reported on Form 1099-MISC. You can now report these payments on Form 1099-NEC, box 3. See Excess Golden Parachute Payments, later, for more information. Filing dates. Section 6071(c) requires you to file Form 1099-NEC on or before January 31, using either paper or electronic filing procedures. File Form 1099-MISC by February 28, if you file on paper, or March 31, if you

FAQs

What updates were made for filing Forms 1099-MISC and 1099-NEC?

The instructions describe updates to address fields, reductions to the e-file threshold, and added boxes for cash tips, tipped occupations, and overtime compensation requirements.

What is the e-filing threshold change described in the instructions?

The document explains that regulations authorized by the Taxpayer First Act lower the applicable 250-return e-file threshold to 10 (aggregating all information returns), effective for required returns filed on or after January 1, 2024.

What are the filing due dates for 1099-NEC and 1099-MISC?

Form 1099-NEC is due on or before January 31, while Form 1099-MISC is due by February 28 for paper filing or March 31 for electronic filing, with due dates shifting to the next business day if they fall on a weekend or legal holiday.

Sep 19, 2026

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