Form 1099-NEC (Rev. December 2026)

Status: Original and derived artifacts are available for this document.

Download: pdf

Attention:
Which Revision To Use for Which Year. We issue information returns up to a year in
advance of when issuers will first file them. For all forms that we do not issue annually (such
as Form 1040), the year of the revision date is the first year for which issuers are to use the
form to report amounts. For example, we issued an April 2025 revision of Form 1099-NEC,
Nonemployee Compensation, to use first to report amounts for calendar year 2025. Filers will
first file the April 2025 revision with the IRS beginning in January 2026, to report amounts for
2025. Likewise, we are developing a December 2026 revision of Form 1099-NEC, to use first
to report amounts for calendar year 2026 with the first filings with the IRS beginning in
January 2027.
We release these and other information return forms and their instructions up to a year in
advance of when you, as an issuer, are required to file them with the IRS. We do this because
the information return forms have multiple uses. We also provide a copy of the form for the
form issuer to use to furnish a copy of the form to the recipient. We require filers of
information returns, including Forms 1099-NEC and 1099-S, to furnish a copy of what is or will
be filed with the IRS to the recipient. In many cases, issuers of 1099 forms prefer to furnish
the information return to the recipient at the time they know what they will have to report to the
IRS beginning the following January. For example, you cannot file the December 2026
revision of Form 1099-S with the IRS for a reportable home sale occurring in January 2026
until January 2027. However, you may want to furnish the recipient (the seller of the home)
their copy of Form 1099-S at the closing of the sale, to avoid issues with mailing the Form
1099-S the following January, a year later, when the recipient may have a new mailing
address. We therefore make the Form 1099-S for use in reporting 2026 sales available just
before 2026, so issuers can use it to meet their responsibility to furnish a copy to the recipient
for sales beginning in 2026, even though the form can’t be filed with the IRS until January
2027. We also post drafts and final revisions of information returns well in advance so that
issuers will know at the beginning of a year what information they need to collect during that
year so they can report it to the IRS beginning in January of the following year.
Note: We make available Copy A for informational purposes only. Copy A appears in red,
similar to the official printed form. However, official printed versions of Copy A are scannable,
but self-printed copies of Copy A from this PDF are not. Do not print and file copy A of this
PDF; we may impose a penalty for filing information return forms that we can’t scan. See part
O in Publication 1099, General Instructions for Certain Information Returns, at
IRS.gov/Form1099 for more information about penalties.
You may download and print Copy B and other copies of this form, which appear in black, to
satisfy the requirement to furnish the information to the recipient.
If you have 10 or more information returns, in the aggregate, to file, you may be required to
e-file information returns. You’ll find that it is easier and faster to e-file using our free
Information Return Intake System (IRIS). See IRS.gov/InfoReturn and IRS.gov/IRIS for details.
To order official IRS information returns, which include a scannable Copy A for filing with the
IRS and all other applicable copies of the form, go to IRS.gov/EmployerForms. We’ll mail you
the forms you request and their instructions, as well as any publications you may order.
Note: The order limit for most information returns is 10 due to the e-file requirement.
See IRS Publications 1141, 1167, and 1179 for more information about these tax forms.

7171

VOID

CORRECTED

PAYER’S name

OMB No. 1545-0116
Form 1099-NEC

Street address

Room or suite no.

City or town

Telephone number

(Rev. December 2026)

Nonemployee
Compensation

For calendar year
1a Nonemployee compensation
State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

Copy A

ZIP or foreign postal code

$
1b Cash tips

1c TTOC

$
1d Overtime compensation

RECIPIENT’S name

$
Street address

Apt. no.

2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale

City or town
3 Excess golden parachute payments
State or province

Country

ZIP or foreign postal code

$
4 Federal income tax withheld

$
Account number (see instructions)

2nd TIN not. 5 State tax withheld

$
$
Form 1099-NEC (Rev. 12-2026) Created 5/26/26

Cat. No. 72590N

www.irs.gov/Form1099NEC

For
Internal Revenue
Service Center

For filing
information,
Privacy Act, and
Paperwork
Reduction Act
Notice, see the
General
Instructions for
Certain
Information
Returns.
www.irs.gov/Form1099

6 State/Payer’s state no.

7 State income

$
$
Department of the Treasury - Internal Revenue Service

Do Not Cut or Separate Forms on This Page — Do Not Cut or Separate Forms on This Page

VOID

CORRECTED

PAYER’S name

OMB No. 1545-0116
Form 1099-NEC

Street address

Room or suite no.

City or town

Telephone number

(Rev. December 2026)

Nonemployee
Compensation

For calendar year
1a Nonemployee compensation
State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

Copy 1

ZIP or foreign postal code

$
1b Cash tips

For State Tax
Department

1c TTOC

$
1d Overtime compensation

RECIPIENT’S name

$
Street address

Apt. no.

2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale

City or town
3 Excess golden parachute payments
State or province

Country

ZIP or foreign postal code

$
4 Federal income tax withheld

$
Account number (see instructions)

5 State tax withheld

$
$
Form 1099-NEC (Rev. 12-2026)

www.irs.gov/Form1099NEC

6 State/Payer’s state no.

7 State income

$
$
Department of the Treasury - Internal Revenue Service

CORRECTED (if checked)
PAYER’S name

OMB No. 1545-0116
Form 1099-NEC

Street address

Room or suite no.

City or town

Telephone number

(Rev. December 2026)

Nonemployee
Compensation

For calendar year
1a Nonemployee compensation
State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

Copy B

ZIP or foreign postal code

$
1b Cash tips

For Recipient
1c TTOC

$
1d Overtime compensation

RECIPIENT’S name

$
Street address

Apt. no.

2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale

City or town
3 Excess golden parachute payments
State or province

Country

ZIP or foreign postal code

$
4 Federal income tax withheld

This is important tax
information and is
being furnished to
the IRS. If you are
required to file a
return, a negligence
penalty or other
sanction may be
imposed on you if
this income is
taxable and the IRS
determines that it
has not been
reported.

$
5 State tax withheld

Account number (see instructions)

$
$
Form 1099-NEC (Rev. 12-2026)

(keep for your records)

www.irs.gov/Form1099NEC

6 State/Payer’s state no.

7 State income

$
$
Department of the Treasury - Internal Revenue Service

Instructions for Recipient
You received this form instead of Form W-2 because the payer
did not consider you an employee and did not withhold income
tax or social security and Medicare taxes.
If you believe you are an employee and cannot get the payer to
correct this form, report the amount shown in box 1 on the line for
“Wages, salaries, tips, etc.” of Form 1040, 1040-SR, or 1040-NR.
You must also complete Form 8919 and attach it to your return.
For more information, see Pub. 1779, Independent Contractor or
Employee.
If you are not an employee but the amount in box 1 is not selfemployment (SE) income (for example, it is income from a
sporadic activity or a hobby), report the amount shown in box 1
on the “Other income” line (on Schedule 1 (Form 1040)).
Recipient’s taxpayer identification number (TIN). For your
protection, this form may show only the last four digits of your TIN
(social security number (SSN), individual taxpayer identification
number (ITIN), adoption taxpayer identification number (ATIN), or
employer identification number (EIN)). However, the issuer has
reported your complete TIN to the IRS.
Account number. May show an account or other unique number
the payer assigned to distinguish your account.
Box 1a. Shows your total nonemployee compensation. If the
amount in this box is SE income, report it on Schedule C or F
(Form 1040) if a sole proprietor or on Form 1065 and Schedule
K-1 (Form 1065) if a partnership, and the recipient/partner
completes Schedule SE (Form 1040).
Box 1b. Shows the total amount of cash tips. “Cash tips” include
tips received in cash or charged. This amount has been included
in the amount reported in box 1a. Use the amount in box 1b when
determining the qualified tip deduction in Part II of Schedule 1-A
(Form 1040).
Box 1c. Shows up to two Treasury Tipped Occupation Code(s)
(TTOC) for your tipped occupation(s). Use this code(s) in
determining the deduction for qualified tips in Part II of
Schedule 1-A (Form 1040). If the occupation code 000 is used,

and no other code is included in box 1c, your cash tips are not
qualified tips; do not use the amount reported in box 1b for the
deduction for qualified tips.
Box 1d. Shows the total amount of qualified overtime
compensation. This amount has been included in the amount
reported in box 1a. Use the amount in box 1d when determining
the qualified overtime compensation deduction in Part III of
Schedule 1-A (Form 1040).
Note: If you are receiving payments on which no income, social
security, and Medicare taxes are withheld, you should make
estimated tax payments. See Form 1040-ES (or Form 1040-ES
(NR)). Individuals must report these amounts as explained in these
box 1 instructions. Corporations, fiduciaries, and partnerships
must report these amounts on the appropriate lines of their tax
returns.
Box 2. If checked, consumer products totaling $5,000 or more
were sold to you for resale on a buy-sell, a deposit-commission,
or another basis. Generally, report any income from your sale of
these products on Schedule C (Form 1040).
Box 3. Shows your total compensation of excess golden
parachute payments subject to a 20% excise tax. See your tax
return instructions for where to report.
Box 4. Shows backup withholding. A payer must backup withhold
on certain payments if you did not give your TIN to the payer. See
Form W-9, Request for Taxpayer Identification Number and
Certification, for information on backup withholding. Include this
amount on your income tax return as tax withheld.
Boxes 5–7. State income tax withheld reporting boxes.
Future developments. For the latest information about
developments related to Form 1099-NEC and its instructions,
such as legislation enacted after they were published, go to
www.irs.gov/Form1099NEC.
Free File Program. Go to www.irs.gov/FreeFile to see if you
qualify for no-cost online federal tax preparation, e-filing, and
direct deposit or payment options.

VOID

CORRECTED

PAYER’S name

OMB No. 1545-0116
Form 1099-NEC

Street address

Room or suite no.

City or town

Telephone number

(Rev. December 2026)

Nonemployee
Compensation

For calendar year
1a Nonemployee compensation
State or province

Country

PAYER’S TIN

RECIPIENT’S TIN

Copy 2

ZIP or foreign postal code

$
1b Cash tips

1c TTOC

$

To be filed with
recipient’s state
income tax
return, when
required.

1d Overtime compensation

RECIPIENT’S name

$
Street address

Apt. no.

2 Payer made direct sales totaling $5,000 or more of
consumer products to recipient for resale

City or town
3 Excess golden parachute payments
State or province

Country

ZIP or foreign postal code

$
4 Federal income tax withheld

$
Account number (see instructions)

5 State tax withheld

$
$
Form 1099-NEC (Rev. 12-2026)

www.irs.gov/Form1099NEC

6 State/Payer’s state no.

7 State income

$
$
Department of the Treasury - Internal Revenue Service