Box 1a. Nonemployee compensation. Required if DirectSalesIndicator is false. Named "Box 1" on revisions of the form before the December 2026 revision.

Box 1b. Cash tips, including tips paid in cash or charged by customers - Available only for tax year 2026 and later. This amount is already included in NonemployeeCompensation (Box 1a) and is not added to it, so it may not exceed NonemployeeCompensation.

Box 1c. Treasury Tipped Occupation Code (TTOC) for the recipient's tipped occupation - Available only for tax year 2026 and later. A three-digit, zero-padded code from the IRS enumeration: 000 (tips received in a nonqualifying occupation), 101-110, 201-211, 301-304, 401-409, 501-508, 601-611, 701-706, or 801-809. The form accepts up to two codes - see TreasuryTippedOccupationCode2 for the second. Send the code exactly as three characters ("001", not "1"); leading zeros are not restored for you. Watch for spreadsheet software that strips leading zeros when a code is exported to CSV and re-imported.

Box 1c. Second Treasury Tipped Occupation Code (TTOC) - Available only for tax year 2026 and later. Same three-digit code list and formatting rules as TreasuryTippedOccupationCode, and must differ from it.

Box 1d. Qualified overtime compensation - Available only for tax year 2026 and later. This amount is already included in NonemployeeCompensation (Box 1a) and is not added to it, so it may not exceed NonemployeeCompensation.

Payer made direct sales totaling $5,000 or more of consumer products to recipient for resale. Should be true if Nonemployee compensation is not provided.

Excess golden parachute payments - Available only for tax year 2025 and later

Federal income tax withheld.