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IRS Updates 2026 Forms 1099 With New Fields

October 05, 2026
Alert
Alert

At A Glance

  • The IRS has updated the Payer, Box 13, and Box 14 fields on the 2026 Form 1099-MISC.
  • The IRS has updated the Payer and Box 1 fields on the 2026 Form 1099-NEC.
  • The IRS has updated the Payer, Recipient, Box 7, Box 8, and Box 9a/9b fields on the 2026 Form 1099-R.
  • We’ve updated these forms in Paylocity. No employer action is required.

Form 1099-MISC Updates

Payer now consists of eight fields:

  • Payer's name
  • Street address
  • Room or suite number
  • City or town
  • Telephone number
  • State or province
  • Country
  • ZIP or foreign postal code

Box 13, which was previously used to indicate the Foreign Account Tax Compliance Act (FATCA) filing requirement, now consists of two fields:

  • 13a Cash tips
  • 13b Treasury Tipped Occupation Code (TTOC)

Box 14, which was previously unused, is now designated for reporting overtime compensation.

Form 1099-NEC Updates

Payer now consists of eight fields:

  • Payer's name
  • Street address
  • Room or suite number
  • City or town
  • Telephone number
  • State or province
  • Country
  • ZIP or foreign postal code

Box 1 now consists of four fields:

  • 1a Nonemployee compensation
  • 1b Cash tips
  • 1c Treasury Tipped Occupation Code (TTOC)
  • 1d Overtime Compensation

Form 1099-R Updates

Payer now consists of eight fields:

  • Payer's name
  • Street address
  • Room or suite number
  • City or town
  • Telephone number
  • State or province
  • Country
  • ZIP or foreign postal code

The Recipient section now consists of six fields:

  • Street address
  • Apartment number
  • City or town
  • State or province
  • Country
  • ZIP or foreign postal code

Box 7 now consists of four fields:

  • 7a Distribution code(s)
  • 7b IRA/SEP/SIMPLE
  • 7c Trump account
  • 7d Earnings on excess contributions

Box 8 now consists of two fields:

  • 8a Other
  • 8b Percentage of annuity contract

Boxes 9a and 9b still hold the same value, but the field names have changed:

  • Box 9a
    • 2025 - Your percentage of total distribution to
    • 2026 - Percentage of total distribution
  • Box 9b
    • 2025 - Total employee contributions to
    • 2026 - Total employee contributions

Next Steps

We’ve updated these forms in Paylocity, and no employer action is needed.

Thank you for choosing Paylocity as your valued service partner. This information is provided as a courtesy, may change, and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney, or Advisor.

About the Author

Paylocity CGR Team Paylocity CGR Team Paylocity

Paylocity's Compliance & Government Relations (CGR) team combines expertise in policy, payroll tax, and HCM to help shape seamless solutions in a constantly evolving environment. By partnering with government agencies and industry leaders, they transform emerging regulatory trends into innovative and intuitive product enhancements.

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