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1099-NEC / 1099-MISC Box 4: Tax Withheld (Rev. 12-2026)

Updated October 16, 2026. Quick answer: Box 4 on Form 1099-NEC and on Form 1099-MISC shows federal income tax that the payer withheld from you, which is backup withholding on both forms and also withholding on Indian gaming profits on the MISC form. It concerns any recipient whose payer withheld tax, generally because the recipient did not furnish a taxpayer identification number (TIN) to the payer. The recipient instructions send the amount to your income tax return as tax withheld, not to a business schedule.

Read box by box from the IRS form text: Form 1099-R box 4 and Form 1099-R boxes 14 to 19.

Related reading on this site: Form 1099-NEC filing deadline.

The employee copy of Form W-2, read box by box: W-2 box 2.

What box 4 reports

Both forms use box 4 for the same job. The 1099-NEC recipient instructions say “Box 4. Shows backup withholding.” The 1099-MISC recipient instructions say “Shows backup withholding or withholding on Indian gaming profits.” The box number is 4 on both forms and on both editions, so this one page covers both. The wider picture of every box is on the 1099-NEC and 1099-MISC boxes overview and on the Form 1099-MISC overview.

Why the payer withheld

The reason on both forms is the taxpayer identification number. The NEC form puts it this way: “A payer must backup withhold on certain payments if you did not give your TIN to the payer.” The MISC form says “Generally, a payer must backup withhold if you did not furnish your TIN.” The NEC form points to “See Form W-9, Request for Taxpayer Identification Number and Certification, for information on backup withholding.” The MISC form adds a second reference: “See Form W-9 and Pub. 505 for more information.”

The payer instructions describe the same trigger from the other side. For Form 1099-NEC they say “Enter backup withholding. For example, persons who have not furnished their TINs to you are subject to withholding on payments required to be reported in box 1a.” For Form 1099-MISC the list is longer: “persons who have not furnished their TINs to you are subject to withholding on payments required to be reported in boxes 1, 2 (net of severance taxes), 3, 5 (only with respect to cash payments to crew members for their share of proceeds from the catch), 6, 8, 9, and 10.”

The rate is not printed on the form

The recipient copy does not state a percentage. The payer instructions send the payer elsewhere: “For more information on backup withholding, including the rate, see part N in the current Pub. 1099.” A recipient who wants to know why a particular amount was withheld should read the form beside the payment records and ask the payer, since the amount in box 4 is the payer’s figure.

Where the amount goes on your return

The two forms use almost the same words. On the NEC form: “Include this amount on your income tax return as tax withheld.” On the MISC form: “Report this amount on your income tax return as tax withheld.” The amount in box 4 is therefore reported as tax already paid in your name. It is a different entry from the payment shown in box 1a of the NEC form or boxes 1 to 3 of the MISC form, which are income boxes and have their own destinations.

Indian gaming profits on the MISC form

Box 4 on Form 1099-MISC has a second use. The payer instructions say “Also, enter any income tax withheld from payments to members of Indian tribes from the net revenues of class II or class III gaming activities conducted or licensed by the tribes.” “Report the payments in box 3 and the federal income tax withheld in box 4.” The payment and the withholding therefore sit in two boxes: the payment in box 3, which is covered on the box 3 page, and the tax in box 4.

A withholding form can exist at any amount

The payer instructions describe a filing duty tied to withholding itself. “You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.” A small payment can therefore produce a form with a box 4 amount on it.

Withholding and estimated tax are separate

The NEC recipient copy carries a note for people who are not having tax taken out. “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)).” The note is about payments with no withholding at all. A box 4 amount is withholding that did occur, and the pages on quarterly estimated taxes for the self-employed and on Form 1040-ES explain how estimated payments work alongside it.

The same box on a 1099-DIV

Backup withholding also appears on dividend and interest forms. That version of the box is explained on the 1099-DIV box 4 page. The instructions here cover only the NEC and MISC forms.

If the form is wrong

If a figure looks wrong, the form itself says what to do. “If this form is incorrect or has been issued in error, contact the payer.” “If you cannot get this form corrected, attach an explanation to your tax return and report your information correctly.”

Edition and box numbers

The December 2026 revision of the form and of the instructions was the primary read for this page. Boxes 1 to 4 of Form 1099-MISC carry the same numbers on the 2025 form and on the December 2026 form. The numbering that did change is on Form 1099-NEC, where the December 2026 form says “Box 1a. Shows your total nonemployee compensation.” and the 2025 form says “Box 1. Shows nonemployee compensation.” (box 1a on the new form, box 1 on the 2025 form). The payer instructions in the 2025 edition were also read for the box 4 wording. irs.gov served both editions when they were read on 2026-10-16. Check the revision printed on the form you received, because the box numbers and the payer thresholds are tied to the edition.

Common mistakes

  • Treating box 4 as income. The recipient instructions say the box shows backup withholding and that the amount goes on the return as tax withheld, which is a payment already made, so it is not added to the income boxes.
  • Ignoring box 4 because the payment was small. The payer instructions require a Form 1099-MISC for any person from whom tax was withheld under the backup withholding rules regardless of the amount, so a small payment can still carry withholding.
  • Assuming a withheld amount means no estimated payments are ever needed. The NEC recipient note on estimated tax is about payments on which no income, social security and Medicare taxes are withheld, and box 4 shows only the backup withholding the payer reported.

Related: Form 1099-MISC overview, 1099-DIV box 4 backup withholding, quarterly estimated taxes, Form 1040-ES, and self-employment tax.

Sources

Read from the IRS documents linked above on October 16, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.

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