1099-NEC boxes 1a, 1b, 1c and 1d
Box 1 is now box 1a, and three new boxes report amounts that are already inside it.
| Box | Name | What the instructions say |
|---|---|---|
| 1a | Nonemployee Compensation | "Enter nonemployee compensation (NEC) of $2,000 or more." |
| 1b | Cash Tips | "Enter the total amount designated as cash tips included in box 1a. Cash tips include tips paid in cash or charged by customers." |
| 1c | Treasury Tipped Occupation Codes(s) (TTOC) | "Enter the TTOC for the payee’s tipped occupation(s). Enter up to two code(s) based on the occupation(s) that the tips were received in." And: "If any tips were received in a nonqualifying occupation, then “000” must be input as one of the occupation code(s)." |
| 1d | Overtime Compensation | "Enter the total amount of qualified overtime compensation included in box 1a." And: "For example, only the “half” portion of “time-and-a-half” compensation would be reported in box 1d." |
Boxes 1b and 1d are parts of box 1a, not additions to it. A recipient paid $30,000 of which $4,000 was tips has 30000.00 in box 1a and 4000.00 in box 1b.
The "half" portion, worked out
The calculator applies the IRS's own example to pay at exactly time-and-a-half. Whether a payment is qualified overtime at all is a question about the Fair Labor Standards Act, which the instructions point to and this page does not answer.
What this does to the IRIS CSV
The newest formatting guidelines on irs.gov are for tax year 2025 and have one compensation column, AL, "Box 1 - Nonemployee Compensation". The tax year 2026 template is expected to carry columns for the new boxes, and it was not published when this was checked on 10 November 2026. Perfrow copies the header row from your own template, so new columns stay where the IRS put them; it fills the compensation column, leaves the new ones empty and tells you which columns it did not recognise.
This page repeats what the IRS documents say and does the arithmetic. It is not advice on your own filing. Ask the IRS or a tax professional about your case.
Fix the whole file at once
Drop in your blank IRIS template and your spreadsheet. Perfrow cleans every row, tells you which ones need you, and writes CSVs of at most 250 records. It runs in your browser, so names and TINs stay on your computer.
Open the 1099-NEC CSV fixerQuestions
- What is box 1a on the 2026 Form 1099-NEC?
- Nonemployee compensation, the amount that used to be in box 1. The December 2026 instructions say to enter nonemployee compensation of $2,000 or more.
- What goes in box 1d?
- The total qualified overtime compensation included in box 1a. The IRS example: only the half portion of time-and-a-half pay.
- What is a TTOC?
- A Treasury Tipped Occupation Code. Box 1c takes up to two codes for the occupations in which tips were received; the instructions point to IRS.gov/TTOC for the list.
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