Seeking Feedback: 2026 1099 Cash Tips and TTOC Reporting Requirements

Summary:

The IRS has introduced new cash-tip reporting fields for tax year 2026:

• Form 1099-MISC: Box 13a, Cash Tips, and Box 13b, Treasury Tipped Occupation Codes (TTOC)
• Form 1099-NEC: Box 1b, Cash Tips, and Box 1c, Treasury Tipped Occupation Codes (TTOC)

Content (please ensure you mask any confidential information):

We’d like to understand whether your organization expects to use these fields for 2026 1099 reporting for non-employee payments.
If applicable, please share:

• Your industry
• Your business use case for reporting cash tips
• How you currently collect, track, validate and pay cash tips (tips on credit cards vs cash)
• Where tip data originates