Updated October 16, 2026. Quick answer: Forms 1099-NEC and 1099-MISC are information returns a payer sends to a person who was paid outside of a job. The recipient copy tells you what to do with them: “Include this amount on your income tax return as tax withheld.” is the instruction for box 4, and each other box names its own line. Box numbers changed between the 2025 forms and the December 2026 forms, so match the box on your copy to the table below.
Picking the Schedule C business code for your work (2025 chart): Schedule C code for IT consultants, Schedule C code for bookkeepers and Schedule C code for insurance agents.
Picking the Schedule C business code for your work (2025 chart): Schedule C business codes and Schedule C code for freelance writers and artists.
Read box by box from the IRS form text: Form 1099-PATR boxes explained, Form 1099-PATR boxes 1, 2, 3 and 5 and Form 1099-PATR box 4.
Read box by box from the IRS form text: Form W-2G boxes explained, Form W-2G boxes 2, 3, 5, 6, 8 and 10 and Form W-2G boxes 9, 11 and 12.
S corporation return (Form 1120-S) for 2025, read line by line: Form 1120-S Schedule B questions 13 to 16.
Partnership return (Form 1065) for 2025, read line by line: Form 1065 Schedule B questions 13 to 24.
Schedule C and Schedule SE (Form 1040) for 2025, read line by line: Schedule C line 1, Schedule C lines 10 and 11 and Schedule C lines 24a and 24b.
Related reading on this site: Form 1099-NEC filing deadline.
The boxes, one page each
Each row links to the page that reads that box. The right column is a line from the recipient copy of the December 2026 revision. For every box at once, the Form 1099-MISC overview is the one-page summary.
| Page | What the recipient copy says (Rev. 12-2026) |
|---|---|
| NEC box 1a (box 1 in 2025) | “Shows your total nonemployee compensation.” |
| NEC boxes 1b, 1c, 1d | “Shows the total amount of cash tips.” |
| NEC box 2 and MISC box 7 | “consumer products totaling $5,000 or more were sold to you” |
| NEC box 3 | “Shows your total compensation of excess golden parachute payments” |
| NEC box 4 and MISC box 4 | NEC: “Include this amount on your income tax return as tax withheld.” MISC: “Report this amount on your income tax return as tax withheld.” |
| MISC box 1 | “Report rents from real estate on Schedule E (Form 1040).” |
| MISC box 2 | “Report royalties from oil, gas, or mineral properties” |
| MISC box 3 | “Generally, report this amount on the” “Other income” line of Schedule 1 |
| MISC boxes 5, 9, 11 | “Shows the amount paid to you as a fishing boat crew member” |
| MISC box 6 | “For individuals, report on Schedule C (Form 1040).” |
| MISC box 8 | “Shows substitute payments in lieu of dividends or tax-exempt interest” |
| MISC box 10 | “Shows gross proceeds paid to an attorney in connection with legal” |
| MISC boxes 12 and 15 | “May show current-year deferrals as a nonemployee under a” |
| MISC boxes 13a, 13b, 14 | “Shows the total amount of qualified overtime compensation.” |
Which form you received
Form 1099-NEC reports payments to someone who is not an employee. Its box 1a is the main one: “Shows your total nonemployee compensation.” Form 1099-MISC carries the other kinds of income, such as rents in box 1 and royalties in box 2. The instructions for both are one document, the Instructions for Forms 1099-MISC and 1099-NEC.
Box numbers changed between editions
On the 2025 Form 1099-NEC the first box was box 1; on the December 2026 form it is box 1a, with boxes 1b, 1c and 1d added for cash tips, tipped occupation codes and overtime. “Shows the total amount of cash tips.” The 2025 recipient copy reads “Shows nonemployee compensation”. Match the box number printed on your copy, not the number in an article written for another year.
What is not covered here
The state tax boxes are left out: on Form 1099-NEC they are boxes 5 to 7 and on Form 1099-MISC boxes 16 to 18, and your state revenue agency explains how it uses them.
Which revision applies
This hub reads the December 2026 revision of Form 1099-NEC and Form 1099-MISC (recipient copies) and the matching Instructions for Forms 1099-MISC and 1099-NEC, which irs.gov served on 2026-10-16. The 2025 forms were also being served that day. Check the revision printed on the form you received.
Common mistakes
- Using a box number from the wrong year. The 2025 NEC box 1 is box 1a on the December 2026 form, so a guide written for one year can point you at the wrong box on the other.
- Skipping the withholding box. The recipient copy says to include the box 4 amount on your return as tax withheld, which reduces the tax you owe.
- Assuming one form fits every payment. Form 1099-NEC is for nonemployee compensation and Form 1099-MISC has its own boxes for rents, royalties and other income, so read the box that holds your amount.
Related: Form 1099-MISC overview, Self-employment tax explained, Quarterly estimated taxes, and 1099-DIV, 1099-INT and 1099-B boxes.
Sources
- Form 1099-NEC, Nonemployee Compensation (Rev. December 2026), recipient copy: https://www.irs.gov/pub/irs-pdf/f1099nec.pdf
- Form 1099-MISC, Miscellaneous Information (Rev. December 2026), recipient copy: https://www.irs.gov/pub/irs-pdf/f1099msc.pdf
- Form 1099-NEC, Nonemployee Compensation (2025), recipient copy: IRS archived PDF (irs.gov)
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.