U.S. · Tax forms
1099-MISC boxes, including box 3.
What was paid to you, and which box says so.
Box 3 of Form 1099-MISC is "Other Income": prizes and awards not for services, taxable damages, medical research payments and similar items that do not fit another box. The latest IRS instructions set the box 3 reporting threshold at $2,000. Pick a box below to see what it holds and its threshold.
Look up a 1099-MISC box
Result
Form 1099-MISC boxes
| Box | What it holds | Reporting rule from the instructions |
|---|---|---|
| 1 | Rents | $2,000 or more of rents, such as office space, machine rentals and pasture rentals |
| 2 | Royalties | Gross royalties of $10 or more, before severance and other taxes; surface royalties go in box 1 |
| 3 | Other income | $2,000 or more not reportable elsewhere on the form; also prizes and awards not for services, sweepstakes winnings without a wager, taxable damages and medical research payments |
| 4 | Federal income tax withheld | Backup withholding, and tax withheld from certain Indian tribe gaming payments |
| 5 | Fishing boat proceeds | A crew member’s share of proceeds, for boats with normally fewer than 10 crew members |
| 6 | Medical and health care payments | $2,000 or more paid to each physician or other provider of medical or health care services |
| 7 | Payer made direct sales totaling $5,000 or more | A checkbox, not a dollar amount, for consumer product sales for resale outside a permanent retail establishment |
| 8 | Substitute payments in lieu of dividends or interest | Aggregate payments of at least $10 received by a broker for a customer from a securities loan |
| 9 | Crop insurance proceeds | $2,000 or more paid to farmers, unless expenses were capitalized |
| 10 | Gross proceeds paid to an attorney | $600 or more paid in connection with legal services |
| 11 | Fish purchased for resale | Total cash payments of $600 or more to people who catch fish |
| 12 | Section 409A deferrals | Optional for the payer; $2,000 or more deferred during the year |
| 13a | Cash tips | The cash tips included in box 3 |
| 13b | Treasury Tipped Occupation Code(s) | Up to two codes for the payee’s tipped occupation; 000 if tips were in a nonqualifying occupation |
| 14 | Overtime compensation | Qualified overtime included in box 3: only the portion above the regular rate, such as the "half" of time-and-a-half |
| 15 | Nonqualified deferred compensation | $2,000 or more includible in income under section 409A because the plan fails its requirements |
Box 3 in detail
The instructions list what belongs in box 3: prizes and awards that are not for services performed, including the fair market value of merchandise won on game shows and sweepstakes winnings when no wager is involved (wagered winnings go on Form W-2G); a payment or series of payments for participating in a medical research study; payments to a grantee to produce a report or improve a skill or talent; termination payments to former self-employed insurance salespeople that meet all of the instructions’ conditions; punitive damages and damages for nonphysical injuries or sickness; and compensation of $2,000 or more paid to an H-2A agricultural worker who did not give a valid TIN.
What box 3 is not
Do not use box 3 for wages, bonuses, prizes and awards paid to your own employees, which go on Form W-2, or for prizes and awards for services performed by nonemployees, which belong in box 1a of Form 1099-NEC. Damages for personal physical injuries or physical sickness are not reportable, other than punitive damages. For 1099-NEC, see the payer-side rules in the same instructions.
New boxes on the latest form
The 12/2026 instructions add boxes 13a (cash tips), 13b (Treasury Tipped Occupation Codes) and 14 (overtime compensation), both reported as amounts included in box 3, and list state information in boxes 16 to 18. The thresholds shown, such as $2,000 for rents, other income and medical payments, apply to the form described in those instructions, so check which year your own 1099-MISC covers.
Worked example
Alex wins a $3,000 kitchen set on a game show. The producer reports the fair market value in box 3 of Form 1099-MISC, because the prize is not for services. If the same producer instead paid a $3,000 appearance fee for services, the instructions point nonemployee compensation to box 1a of Form 1099-NEC, not box 3.
More form decoders
Other pages in this set: 1099-SA Box 3 Codes, 1099-C Box 6 Codes, Form 1098 Boxes Decoder, 1095-B vs 1095-C. The 1099-R box 7 lookup and W-2 box 12 lookup cover the same kind of question for those forms.
Sources
- Instructions for Forms 1099-MISC and 1099-NEC: Specific Instructions for Form 1099-MISC, boxes 1 through 18. Read November 2, 2026.
The IRS page was last reviewed July 1, 2026 and labels the instructions 12/2026. Thresholds apply to the form year those instructions describe.
Frequently asked questions
What goes in box 3 of Form 1099-MISC?
Other income of $2,000 or more not reportable in another box, including prizes and awards not for services, sweepstakes winnings without a wager, taxable damages and medical research study payments.
Is 1099-MISC box 3 self-employment income?
Not by itself. The instructions say prizes and awards for services performed by nonemployees belong in box 1a of Form 1099-NEC. Box 3 covers items such as prizes not for services and taxable damages.
What is the difference between 1099-MISC and 1099-NEC?
Form 1099-NEC reports payments of $2,000 or more to a nonemployee for services in box 1a. Form 1099-MISC reports rents, royalties, other income and the other listed payments.
What are the new boxes 13a, 13b and 14?
Box 13a holds cash tips, 13b the Treasury Tipped Occupation Codes, and box 14 qualified overtime compensation. Tips and overtime reported there are amounts included in box 3.
Are damages reported on a 1099-MISC?
Punitive damages and damages for nonphysical injuries or sickness generally are. Damages on account of personal physical injuries or physical sickness are not, other than punitive damages.
Not tax advice
This page summarizes IRS instructions, mostly written for the people who prepare the form, and is not tax, legal or financial advice. The payer, a CPA or an enrolled agent can confirm what a box or code means for your return. Everything runs in your browser; nothing you enter is sent anywhere.