The IRS has released drafts of the 2026 versions of Form 1099-NEC and 1099-MISC. 1099-NEC Draft There are still seven boxes on this form, but box 1 has some changes: 1.     Box 1a: nonemployee compensation. This is pay to your contractor; previously, this was simply “Box 1.” 2.     Box 1b: cash tips. These will be…