{ "byte_change_is_rule_change": false, "caller_assertions": [ { "assertion_id": "as_nec_threshold", "expected_value": 200000, "field_path": "changes.threshold.after.amount_cents", "observed_value": 200000, "reason": "caller_assertion_compared_to_curated_field", "status": "MATCH", "topic": "nec_covered_threshold" } ], "comprehensive_legal_change_history": false, "corpus_sha256": "06a4c02a5fa91baa65614807850bf95e033d14b6dc3543f8d8dfb6c5e4073928", "evaluated_at_utc": "2026-10-06T07:40:10.687000+00:00", "evidence_mode": "snapshot_replay", "evidence_valid_until_utc": "2026-11-04T01:23:47.028609+00:00", "fee_eligibility": { "conflict_no_charge": true, "currency": "USDC", "eligible": true, "price_atomic": "20000", "rule": "COMPLETE_ONLY_IF_VALIDATED", "settlement_claimed": false, "unknown_no_charge": true }, "limitations": [ "Captured-source text change is not by itself a legal rule change.", "Curated fact deltas are reviewed evidence from the accepted Tax Intelligence Foundation, not personalized applicability.", "This service is not a comprehensive legal or regulatory change history.", "Proposed, draft, final, archived, superseded, and current sources must remain distinct authority states.", "No tax or legal advice, filing determination, compliance certification, or personalized applicability conclusion is provided.", "Caller assertions are software regression checks against the curated corpus, not official IRS statements.", "Fresh whole-page bytes may change without rewriting the accepted corpus; scoped reviewed evidence is the requalification boundary.", "Snapshot replay never renews current source freshness." ], "overall_status": "COMPLETE", "request_sha256": "94ae2a9de0bed7fb3a6c277495ec8beccfcdbd2fdd8ddb9cceb32103ab975d3a", "requested_source_pairs": [ { "baseline_source_id": "nec_2025", "current_source_id": "nec_2026" } ], "scope": "PUBLIC_PRODUCTION_SNAPSHOT", "service": "tax-year-rule-diff-evidence", "service_version": "tax-year-rule-diff-1.0.0", "source_fresh_for_current_use": true, "source_review_sha256": "60c027ad4440283699c58bde661143756591902617195ba0372b074455fa5460", "tax_years": { "from": 2025, "to": 2026 }, "topic_results": [ { "after_evidence": [ { "exact_extracted_text": "You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.", "excerpt_sha256": "6524c1838b03025b84b96291a4a21930f0d9c771e38d8423f6b4b44d68d7069e", "line_end": 409, "line_start": 409, "page": null, "source_id": "nec_2026", "source_sha256": "6857e6e771e5a361b8757a62cfae4d1da098f98be02f779d3f4063b5fc2e4898", "text_sha256": "68a6c4fec48295267cf12ce1a13e794f697661b2445f151177336c5386773f7d", "url": "https://www.irs.gov/instructions/i1099mec" }, { "exact_extracted_text": "You must also file Form 1099-NEC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.", "excerpt_sha256": "246af713c6c0680958e00c0a77cfa30774814056c9195e052033654fefb1da6d", "line_end": 603, "line_start": 603, "page": null, "source_id": "nec_2026", "source_sha256": "6857e6e771e5a361b8757a62cfae4d1da098f98be02f779d3f4063b5fc2e4898", "text_sha256": "68a6c4fec48295267cf12ce1a13e794f697661b2445f151177336c5386773f7d", "url": "https://www.irs.gov/instructions/i1099mec" } ], "after_rule_id": "backup_withholding_exception_2026", "before_evidence": [ { "exact_extracted_text": "Y ou must also file Form 1099-NEC for each person from \nwhom you have withheld any federal income tax (report in \nbox 4) under the backup withholding rules regardless of the \namount of the payment.", "excerpt_sha256": "1f3079a7b1dafa74566c119bb30d34361002d9214d475716878df6ef5f083b5b", "line_end": 875, "line_start": 872, "page": 7, "source_id": "nec_2025", "source_sha256": "372a0f683aa10650889d4ddcbe96b33bc0998ab31fdbf6e36d2262e3f1542dce", "text_sha256": "c13215e694de43470ba8278df56324f1b2e632ca229e165013f2fd066ddcb8db", "url": "https://www.irs.gov/pub/irs-prior/i1099mec--2025.pdf" }, { "exact_extracted_text": "Y ou must also file Form 1099-MISC for each person from \nwhom you have withheld any federal income tax (report in \nbox 4) under the backup withholding rules regardless of the \namount of the payment.", "excerpt_sha256": "7d9ea6fc785005063941d027c6c1f2fdae141d015e209f92bac66c026d2e7796", "line_end": 156, "line_start": 153, "page": 2, "source_id": "nec_2025", "source_sha256": "372a0f683aa10650889d4ddcbe96b33bc0998ab31fdbf6e36d2262e3f1542dce", "text_sha256": "c13215e694de43470ba8278df56324f1b2e632ca229e165013f2fd066ddcb8db", "url": "https://www.irs.gov/pub/irs-prior/i1099mec--2025.pdf" } ], "before_rule_id": "backup_withholding_exception_2025", "changes": {}, "fact_status": "FACT_UNCHANGED", "filing_year_applicability": { "from": 2026, "to": 2027 }, "official_text_interpretation": false, "reason": "reviewed_foundation_delta", "source_pair_id": "nec_misc_2025_2026", "tax_year_applicability": { "from": 2025, "to": 2026 }, "text_spans": [ { "after_lines": [ "You must also file Form 1099-MISC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment.", "You must also file Form 1099-NEC for each person from whom you have withheld any federal income tax (report in box 4) under the backup withholding rules regardless of the amount of the payment." ], "before_lines": [ "Y ou must also file Form 1099-NEC for each person from", "whom you have withheld any federal income tax (report in", "box 4) under the backup withholding rules regardless of the", "amount of the payment.", "Y ou must also file Form 1099-MISC for each person from", "whom you have withheld any federal income tax (report in", "box 4) under the backup withholding rules regardless of the", "amount of the payment." ], "kind": "CHANGED" } ], "text_status": "TEXT_CHANGED", "topic": "backup_withholding_exception" }, { "after_evidence": [ { "exact_extracted_text": "File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business during the year to whom you have paid at least $2,000 in:\nServices performed by someone who is not your employee (including parts and materials) (box 1a); or\nPayments to an attorney (box 1a). (See Payments to attorneys , later.)", "excerpt_sha256": "fce70be2c890256bf7657904444ca22b9de0ae64af5b5218b699e6303b709597", "line_end": 599, "line_start": 597, "page": null, "source_id": "nec_2026", "source_sha256": "6857e6e771e5a361b8757a62cfae4d1da098f98be02f779d3f4063b5fc2e4898", "text_sha256": "68a6c4fec48295267cf12ce1a13e794f697661b2445f151177336c5386773f7d", "url": "https://www.irs.gov/instructions/i1099mec" } ], "after_rule_id": "nec_covered_threshold_2026", "before_evidence": [ { "exact_extracted_text": "Specific Instructions for Form \n1099-NEC\nFile Form 1099-NEC, Nonemployee Compensation, for each \nperson in the course of your business to whom you have paid \nthe following during the year.\n• At least $600 in:\n1. Services performed by someone who is not your \nemployee (including parts and materials) (box 1); or\n2. Payments to an attorney (box 1). (See Payments to \nattorneys, later.)", "excerpt_sha256": "9c1b34a57d38022d28098d8daee3dc6d81020fe29aff43c0b06864c9014110d2", "line_end": 864, "line_start": 855, "page": 7, "source_id": "nec_2025", "source_sha256": "372a0f683aa10650889d4ddcbe96b33bc0998ab31fdbf6e36d2262e3f1542dce", "text_sha256": "c13215e694de43470ba8278df56324f1b2e632ca229e165013f2fd066ddcb8db", "url": "https://www.irs.gov/pub/irs-prior/i1099mec--2025.pdf" } ], "before_rule_id": "nec_covered_threshold_2025", "changes": { "box_field": { "after": [ "1a" ], "before": [ "1" ] }, "fact": { "after": { "covered_payments": [ "nonemployee_services_including_parts_materials", "attorney_fees" ], "currency": "USD", "minimum_inclusive": 2000 }, "before": { "covered_payments": [ "nonemployee_services_including_parts_materials", "attorney_fees" ], "currency": "USD", "minimum_inclusive": 600 } }, "threshold": { "after": { "amount_cents": 200000, "basis": "annual_covered_payments_per_payee", "currency": "USD", "operator": "gte" }, "before": { "amount_cents": 60000, "basis": "annual_covered_payments_per_payee", "currency": "USD", "operator": "gte" } } }, "fact_status": "FACT_CHANGED", "filing_year_applicability": { "from": 2026, "to": 2027 }, "official_text_interpretation": false, "reason": "reviewed_foundation_delta", "source_pair_id": "nec_misc_2025_2026", "tax_year_applicability": { "from": 2025, "to": 2026 }, "text_spans": [ { "after_lines": [ "File Form 1099-NEC, Nonemployee Compensation, for each person in the course of your business during the year to whom you have paid at least $2,000 in:", "Services performed by someone who is not your employee (including parts and materials) (box 1a); or", "Payments to an attorney (box 1a). (See Payments to attorneys , later.)" ], "before_lines": [ "Specific Instructions for Form", "1099-NEC", "File Form 1099-NEC, Nonemployee Compensation, for each", "person in the course of your business to whom you have paid", "the following during the year.", "• At least $600 in:", "1. Services performed by someone who is not your", "employee (including parts and materials) (box 1); or", "2. Payments to an attorney (box 1). (See Payments to", "attorneys, later.)" ], "kind": "CHANGED" } ], "text_status": "TEXT_CHANGED", "topic": "nec_covered_threshold" }, { "after_evidence": [ { "exact_extracted_text": "Box 13a. Cash Tips\nEnter the total amount designated as cash tips included in box 3. Cash tips include tips paid in cash or charged by customers.\nBox 13b. Treasury Tipped Occupation Code(s) (TTOC)\nEnter the TTOC for the payee’s tipped occupation(s). Enter up to two code(s) based on the occupation(s) that the tips were received in. If tips were received in more than two occupations, include the Treasury Tipped Occupation Code for any two of the three or more occupations in which tips were received. If any tips were received in a nonqualifying occupation, then “000” must be input as one of the occupation code(s). See IRS.gov/TTOC for the applicable code(s).\nBox 14. Overtime Compensation\nEnter the total amount of qualified overtime compensation included in box 3. Qualified overtime compensation is compensation that is paid to an individual required under section 7 of the Fair Labor Standards Act (FLSA) of 1938 that is more than the regular rate at which the individual is paid. For example, only the “half” portion of “time-and-a-half” compensation would be reported in box 14. For more information about overtime compensation, go to Overtime Pay.", "excerpt_sha256": "e93a350e6db95519344129476c947776cac5f3cca4a8c3eba4d404c0c18f2524", "line_end": 590, "line_start": 585, "page": null, "source_id": "nec_2026", "source_sha256": "6857e6e771e5a361b8757a62cfae4d1da098f98be02f779d3f4063b5fc2e4898", "text_sha256": "68a6c4fec48295267cf12ce1a13e794f697661b2445f151177336c5386773f7d", "url": "https://www.irs.gov/instructions/i1099mec" } ], "after_rule_id": "misc_fields_2026", "before_evidence": [], "before_rule_id": null, "changes": {}, "fact_status": "BASELINE_NOT_MODELED", "filing_year_applicability": { "from": 2026, "to": 2027 }, "official_text_interpretation": false, "reason": "baseline_not_modeled_in_accepted_foundation", "source_pair_id": "nec_misc_2025_2026", "tax_year_applicability": { "from": 2025, "to": 2026 }, "text_spans": [], "text_status": "BASELINE_NOT_MODELED", "topic": "misc_fields" } ] }