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1. General Information Tax Year* 2026 2. Payer’s Information Payer's Name* Payer's TIN* Payer's Phone Number Payer's Address Country* Afghanistan Åland Islands Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia, Plurinational State of Bonaire, Sint Eustatius and Saba Bosnia and Herzegovina Botswana Bouvet Island Brazil British Indian Ocean Territory Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Cocos (Keeling) Islands Colombia Comoros Congo Congo, the Democratic Republic of the Cook Islands Costa Rica Côte d'Ivoire Croatia Cuba Curaçao Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Falkland Islands (Malvinas) Faroe Islands Fiji Finland France French Guiana French Polynesia French Southern Territories Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadeloupe Guam Guatemala Guernsey Guinea Guinea-Bissau Guyana Haiti Heard Island and McDonald Islands Holy See (Vatican City State) Honduras Hong Kong Hungary Iceland India Indonesia Iran, Islamic Republic of Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kiribati Korea, Democratic People's Republic of Korea, Republic of Kuwait Kyrgyzstan Lao People's Democratic Republic Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Macao Macedonia, the Former Yugoslav Republic of Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Micronesia, Federated States of Moldova, Republic of Monaco Mongolia Montenegro Montserrat Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands New Caledonia New Zealand Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Islands Norway Oman Pakistan Palau Palestine, State of Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Poland Portugal Puerto Rico Qatar Réunion Romania Russian Federation Rwanda Saint Barthélemy Saint Helena, Ascension and Tristan da Cunha Saint Kitts and Nevis Saint Lucia Saint Martin (French part) Saint Pierre and Miquelon Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Sint Maarten (Dutch part) Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia and the South Sandwich Islands South Sudan Spain Sri Lanka Sudan Suriname Svalbard and Jan Mayen Swaziland Sweden Switzerland Syrian Arab Republic Taiwan, Province of China Tajikistan Tanzania, United Republic of Thailand Timor-Leste Togo Tokelau Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United States United States Minor Outlying Islands Uruguay Uzbekistan Vanuatu Venezuela, Bolivarian Republic of Viet Nam Virgin Islands, British Virgin Islands, U.S. Wallis and Futuna Western Sahara Yemen Zambia Zimbabwe Address (Number and Street)*Don’t use a P.O. box number
Apt/Ste No. City* State* Required Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Zip Code*
3. Recipient’s Information Recipient’s Name* Recipient’s TIN* Recipient’s Address Country* Afghanistan Åland Islands Albania Algeria American Samoa Andorra Angola Anguilla Antarctica Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bhutan Bolivia, Plurinational State of Bonaire, Sint Eustatius and Saba Bosnia and Herzegovina Botswana Bouvet Island Brazil British Indian Ocean Territory Brunei Darussalam Bulgaria Burkina Faso Burundi Cambodia Cameroon Canada Cape Verde Cayman Islands Central African Republic Chad Chile China Christmas Island Cocos (Keeling) Islands Colombia Comoros Congo Congo, the Democratic Republic of the Cook Islands Costa Rica Côte d'Ivoire Croatia Cuba Curaçao Cyprus Czech Republic Denmark Djibouti Dominica Dominican Republic Ecuador Egypt El Salvador Equatorial Guinea Eritrea Estonia Ethiopia Falkland Islands (Malvinas) Faroe Islands Fiji Finland France French Guiana French Polynesia French Southern Territories Gabon Gambia Georgia Germany Ghana Gibraltar Greece Greenland Grenada Guadeloupe Guam Guatemala Guernsey Guinea Guinea-Bissau Guyana Haiti Heard Island and McDonald Islands Holy See (Vatican City State) Honduras Hong Kong Hungary Iceland India Indonesia Iran, Islamic Republic of Iraq Ireland Isle of Man Israel Italy Jamaica Japan Jersey Jordan Kazakhstan Kenya Kiribati Korea, Democratic People's Republic of Korea, Republic of Kuwait Kyrgyzstan Lao People's Democratic Republic Latvia Lebanon Lesotho Liberia Libya Liechtenstein Lithuania Luxembourg Macao Macedonia, the Former Yugoslav Republic of Madagascar Malawi Malaysia Maldives Mali Malta Marshall Islands Martinique Mauritania Mauritius Mayotte Mexico Micronesia, Federated States of Moldova, Republic of Monaco Mongolia Montenegro Montserrat Morocco Mozambique Myanmar Namibia Nauru Nepal Netherlands New Caledonia New Zealand Nicaragua Niger Nigeria Niue Norfolk Island Northern Mariana Islands Norway Oman Pakistan Palau Palestine, State of Panama Papua New Guinea Paraguay Peru Philippines Pitcairn Poland Portugal Puerto Rico Qatar Réunion Romania Russian Federation Rwanda Saint Barthélemy Saint Helena, Ascension and Tristan da Cunha Saint Kitts and Nevis Saint Lucia Saint Martin (French part) Saint Pierre and Miquelon Saint Vincent and the Grenadines Samoa San Marino Sao Tome and Principe Saudi Arabia Senegal Serbia Seychelles Sierra Leone Singapore Sint Maarten (Dutch part) Slovakia Slovenia Solomon Islands Somalia South Africa South Georgia and the South Sandwich Islands South Sudan Spain Sri Lanka Sudan Suriname Svalbard and Jan Mayen Swaziland Sweden Switzerland Syrian Arab Republic Taiwan, Province of China Tajikistan Tanzania, United Republic of Thailand Timor-Leste Togo Tokelau Tonga Trinidad and Tobago Tunisia Turkey Turkmenistan Turks and Caicos Islands Tuvalu Uganda Ukraine United Arab Emirates United Kingdom United States United States Minor Outlying Islands Uruguay Uzbekistan Vanuatu Venezuela, Bolivarian Republic of Viet Nam Virgin Islands, British Virgin Islands, U.S. Wallis and Futuna Western Sahara Yemen Zambia Zimbabwe Address (Number and Street)*Don’t use a P.O. box number
Apt/Ste No. City* State* Required Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Zip Code*
4. Filing Information Account Number 2nd TIN not.You may check this box if you were notified by the IRS twice within 3 calendar years that the taxpayer provided an incorrect TIN. If you mark this box, the IRS will not send you any further notices about this account. Non-employee Compensation* $ New boxes on the December 2026 form (Optional)
Cash Tips (Box 1b)New New on the December 2026 form. Cash tips the payer received from customers and paid to the recipient, or that the recipient reported to the payer. Enter the occupation code in the TTOC box when you report tips. $ Treasury Tipped Occupation Code (TTOC) (Box 1c)New Treasury Tipped Occupation Code of the occupation in which the tips were received (up to two). Use 000 when the tips were received in an occupation that does not qualify. Occupation code 101 — Bartenders 102 — Wait staff 103 — Food or beverage servers, non-restaurant 104 — Dining room and cafeteria attendants and bartender helpers 105 — Chefs and cooks 106 — Food preparation workers 107 — Fast food and counter workers 108 — Dishwashers 109 — Host staff, restaurant, lounge, and coffee shop 110 — Bakers 201 — Gambling dealers 202 — Gambling change persons and booth cashiers 203 — Gambling cage workers 204 — Gambling and sports book writers and runners 205 — Dancers 206 — Musicians and singers 207 — Disc jockeys, except radio 208 — Entertainers and performers 209 — Digital content creators 210 — Ushers, lobby attendants, and ticket takers 211 — Locker room, coatroom, and dressing room attendants 301 — Baggage porters and bellhops 302 — Concierges 303 — Hotel, motel, and resort desk clerks 304 — Maids and housekeeping cleaners 401 — Home maintenance and repair workers 402 — Home landscaping and groundskeeping workers 403 — Home electricians 404 — Home plumbers 405 — Home heating and air conditioning mechanics and installers 406 — Home appliance installers and repairers 407 — Home cleaning service workers 408 — Locksmiths 409 — Roadside assistance workers 501 — Personal care and service workers 502 — Private event planners 503 — Private event and portrait photographers 504 — Private event videographers 505 — Event officiants 506 — Pet and show animal caretakers 507 — Tutors 508 — Nannies and babysitters 509 — Visual artists 510 — Floral designers 601 — Skincare specialists 602 — Massage therapists 603 — Barbers, hairdressers, hairstylists, and cosmetologists 604 — Shampooers 605 — Manicurists and pedicurists 606 — Eyebrow and eyelash technicians 607 — Makeup artists 608 — Exercise trainers and group fitness instructors 609 — Tattoo artists and piercers 610 — Tailors 611 — Shoe and leather workers and repairers 701 — Golf caddies 702 — Self-enrichment teachers 703 — Recreational and tour pilots 704 — Tour guides 705 — Travel guides 706 — Sports and recreation instructors 801 — Parking and valet attendants 802 — Taxi and rideshare drivers and chauffeurs 803 — Shuttle drivers 804 — Goods delivery people 805 — Personal vehicle and equipment cleaners 806 — Private and charter bus drivers 807 — Water taxi operators and charter boat workers 808 — Rickshaw, pedicab, and carriage drivers 809 — Home movers 810 — Gas pump attendants 000 — Tips received in a non-qualifying occupation Second code (optional) 101 — Bartenders 102 — Wait staff 103 — Food or beverage servers, non-restaurant 104 — Dining room and cafeteria attendants and bartender helpers 105 — Chefs and cooks 106 — Food preparation workers 107 — Fast food and counter workers 108 — Dishwashers 109 — Host staff, restaurant, lounge, and coffee shop 110 — Bakers 201 — Gambling dealers 202 — Gambling change persons and booth cashiers 203 — Gambling cage workers 204 — Gambling and sports book writers and runners 205 — Dancers 206 — Musicians and singers 207 — Disc jockeys, except radio 208 — Entertainers and performers 209 — Digital content creators 210 — Ushers, lobby attendants, and ticket takers 211 — Locker room, coatroom, and dressing room attendants 301 — Baggage porters and bellhops 302 — Concierges 303 — Hotel, motel, and resort desk clerks 304 — Maids and housekeeping cleaners 401 — Home maintenance and repair workers 402 — Home landscaping and groundskeeping workers 403 — Home electricians 404 — Home plumbers 405 — Home heating and air conditioning mechanics and installers 406 — Home appliance installers and repairers 407 — Home cleaning service workers 408 — Locksmiths 409 — Roadside assistance workers 501 — Personal care and service workers 502 — Private event planners 503 — Private event and portrait photographers 504 — Private event videographers 505 — Event officiants 506 — Pet and show animal caretakers 507 — Tutors 508 — Nannies and babysitters 509 — Visual artists 510 — Floral designers 601 — Skincare specialists 602 — Massage therapists 603 — Barbers, hairdressers, hairstylists, and cosmetologists 604 — Shampooers 605 — Manicurists and pedicurists 606 — Eyebrow and eyelash technicians 607 — Makeup artists 608 — Exercise trainers and group fitness instructors 609 — Tattoo artists and piercers 610 — Tailors 611 — Shoe and leather workers and repairers 701 — Golf caddies 702 — Self-enrichment teachers 703 — Recreational and tour pilots 704 — Tour guides 705 — Travel guides 706 — Sports and recreation instructors 801 — Parking and valet attendants 802 — Taxi and rideshare drivers and chauffeurs 803 — Shuttle drivers 804 — Goods delivery people 805 — Personal vehicle and equipment cleaners 806 — Private and charter bus drivers 807 — Water taxi operators and charter boat workers 808 — Rickshaw, pedicab, and carriage drivers 809 — Home movers 810 — Gas pump attendants 000 — Tips received in a non-qualifying occupation
Overtime Compensation (Box 1d)New New on the December 2026 form. The premium part of qualified overtime compensation paid to the recipient (the “half” of time-and-a-half), as described in the IRS instructions. $ Payer made direct sales totaling $5,000 or more of consumer products to recipients for resale. Excess golden parachute payments $ Federal Income Tax Withheld $ State Tax Withheld (Line 1) $ State/Payer’s State No. (Line 1) State Income (Line 1) $ Are any of the taxes withheld in a secondary state? NO