Updated October 16, 2026. Quick answer: 1099-MISC box 13a, box 13b and box 14 are new in the December 2026 form; the 2025 form had box 13 (FATCA) and a reserved box 14. Box 13a shows cash tips, box 13b the tipped occupation code and box 14 qualified overtime compensation, and the recipient copy says of 13a and 14: “This amount has been included in the amount reported in box 3.” Tips go to “Part II of Schedule 1-A (Form 1040)” and overtime to “Part III of Schedule 1-A (Form 1040)”.
Edition and box numbers
The December 2026 revision was the primary read, and these boxes exist only there. On the 2025 form box 13 was the FATCA filing requirement box (“If the FATCA filing requirement box is checked”) and “Box 14. Reserved for future use.” The payer instructions for December 2026 say what changed: “New boxes 1b and 13a.” “New boxes 1c and 13b.” “New boxes 1d and 14.” A 2025 form therefore has no tips or overtime boxes at all, and a 2026 form has no plain box 13. The Form 1099-NEC carries matching boxes numbered 1b, 1c and 1d in the same revision; the numbers differ but the facts are the same. irs.gov served both editions on October 16, 2026. Check the revision printed on the form you received.
What boxes 13a, 13b and 14 show
The recipient copy of the December 2026 form describes three connected boxes, and each one sends you to a part of Schedule 1-A (Form 1040). The table sets the form wording side by side.
| Box | What the recipient copy says it shows | Where the recipient copy sends it |
|---|---|---|
| 13a | “Shows the total amount of cash tips.” | “Use the amount in box 13a when determining the qualified tip deduction in Part II of Schedule 1-A (Form 1040).” |
| 13b | “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).” |
| 14 | “Shows the total amount of qualified overtime compensation.” | “Use the amount in box 14 when determining the qualified overtime compensation deduction in Part III of Schedule 1-A (Form 1040).” |
The full list of 1099-MISC boxes is on the Form 1099-MISC overview, and the box-by-box guide is the 1099-NEC and 1099-MISC boxes guide.
Box 13a: cash tips
Box 13a is a total, not a new payment. The recipient copy says ““Cash tips” include tips received in cash or charged.” “This amount has been included in the amount reported in box 3.” The payer instructions give the same relationship from the payer’s side: “Enter the total amount designated as cash tips included in box 3.” “Cash tips include tips paid in cash or charged by customers.”
Because 13a is a part of box 3, adding it to box 3 counts the tips twice. Here is a labelled illustration, not an IRS example. If box 3 shows $9,000 and box 13a shows $1,500 of tips, the box 3 total already holds those tips. Adding the two ($9,000 plus $1,500 equals $10,500) would double count the tips.
Box 13b: tipped occupation codes
Box 13b is a code, not a dollar amount. “Shows up to two Treasury Tipped Occupation Code(s) (TTOC) for your tipped occupation(s).” The payer instructions explain how the payer fills it in: “Enter up to two code(s) based on the occupation(s) that the tips were received in.”
The code matters because it decides whether the box 13a amount can be used for the deduction. The recipient copy says “If the occupation code 000 is used, and no other code is included in box 13b, your cash tips are not qualified tips; do not use the amount reported in box 13a for the deduction for qualified tips.” The payer instructions explain when 000 appears: “If any tips were received in a nonqualifying occupation, then “000” must be input as one of the occupation code(s).” That sentence is why a 000 can sit beside a real occupation code, and why the recipient rule asks whether any other code is included in box 13b.
Box 14: overtime compensation
Box 14 is also a part of box 3. “Shows the total amount of qualified overtime compensation.” “This amount has been included in the amount reported in box 3.” The payer instructions define the term: “Qualified overtime compensation is compensation that is paid to an individual required under section 7 of the Fair Labor Standards Act (FLSA) of 1938 that is more than the regular rate at which the individual is paid.”
The instructions add an example that explains why box 14 is smaller than the pay for the overtime hours: “For example, only the “half” portion of “time-and-a-half” compensation would be reported in box 14.”
Here is a labelled illustration, not an IRS example, of that relationship. Suppose the regular rate is $20 an hour and the overtime hours are paid at $30 an hour, which is time-and-a-half. The difference is $10 an hour ($30 minus $20). Over four overtime hours, box 14 would show $40 ($10 times 4), while box 3 would hold the full $120 paid for those four hours ($30 times 4).
Where the amounts go and what stays on the return
Both amounts feed Schedule 1-A of Form 1040, and the recipient copy names the part for each box: Part II for tips and Part III for overtime. The 1099-MISC supplies the amounts and the code to use there.
Income paid on a 1099-MISC also carries a general warning on the same form: “Amounts shown may be subject to self-employment (SE) tax.” “Individuals should see the Instructions for Schedule SE (Form 1040).” The tax is explained on the self-employment tax page. Because the deductions lower income tax and the form says the amounts may still be subject to SE tax, set aside payments with the estimated tax page in mind. Business owners who pay others on a 1099 can read the payer side on the 1099 basics for hiring help.
If the amounts look wrong
Payers are asked to complete these boxes, and mistakes will happen. “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.”
Common mistakes
- Adding box 13a or box 14 to box 3. The recipient copy says each amount has been included in the amount reported in box 3, so adding either one counts the same dollars twice.
- Using box 13a for the qualified tip deduction when the only code in box 13b is 000. The recipient copy says your cash tips are then not qualified tips and the box 13a amount is not to be used.
- Expecting box 14 to equal the full pay for overtime hours. The payer instructions say only the “half” portion of “time-and-a-half” compensation is reported in box 14.
Related: self-employment tax explained, quarterly estimated taxes, 1099 basics for hiring help, and Form 1099-K threshold.
Sources
- Form 1099-MISC, Miscellaneous Information (Rev. December 2026), recipient copy: https://www.irs.gov/pub/irs-pdf/f1099msc.pdf
- Form 1099-MISC, Miscellaneous Information (2025), recipient copy: IRS archived PDF (irs.gov)
- Instructions for Forms 1099-MISC and 1099-NEC (Rev. December 2026): https://www.irs.gov/pub/irs-pdf/i1099mec.pdf
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.