Tips & Overtime on 1099s: What You Need to Know for 2025–2026
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Tips & Overtime on 1099s: What You Need to Know for 2025–2026
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The IRS has issued new guidance on reporting tips and overtime, and while these topics usually live in the W-2 world, they now have implications for 1099 filers as well.
In this episode, Jason Dinesen — The 1099 Guy — explains how the Big Beautiful Bill created a new personal tax deduction for qualifying tips and qualifying overtime, and how upcoming changes to Form 1099-NEC and 1099-MISC will reflect this. Jason also breaks down the difference between voluntary and non-voluntary tips, why most overtime won’t qualify for contractors, and what AP and payroll teams need to track — even though processing the payments themselves won’t change.
You’ll learn:
- The new tip & overtime deduction created by recent legislation
- What counts as a qualifying tip (and what doesn’t)
- Why qualifying overtime rarely applies to contractors
- How upcoming 2026 1099 forms will include new boxes
- What issuers must track for future reporting
Information Return Intelligence delivers weekly insights to help accounting and finance pros stay compliant with 1099, 1042-S, W-9, and related reporting rules.
🎙️ Hosted by Jason Dinesen, EA — The 1099 Guy