The rules
| Forms filed with the state | Any 1099 type that can be e-filed with the IRS; required when Idaho tax withheld, plus 1099-G, INT (Idaho source), MISC/NEC (Idaho property or services), R (with withholding), S (Idaho property) and W-2G. |
| Who must file | Payers with Idaho withholding must file the 1099s directly with Form 967; payers reporting Idaho-source income without withholding may satisfy Idaho through CF/SF. |
| Due date | 1099s by February 28 (last day of February); Form 967 and W-2s by January 31 (1099s may be filed with the 967 on January 31). |
| How | TAP (Taxpayer Access Point) ‘Upload a 1099 file’ in Pub 1220 format, or manual entry; Form 967 Annual Withholding Report. Federal 10-form e-file mandate applies. |
| State 1099-K threshold | None; follows federal. 1099-K accepted via TAP or CF/SF. |
| Nonresident withholding | None on nonresident independent contractors; no backup-withholding rule. |
- Tax Commission: do not also file electronically through TAP if the 1099s were sent through CF/SF, but 1099s with Idaho withholding must be filed directly with Form 967.
- 1099 E-Filing Guide EPB00667 revised October 2, 2025 (TY2025).
Questions people ask about Idaho
Do I have to file 1099s directly with Idaho?
Yes, when Idaho tax was withheld on the payment. Without withholding, filing through the IRS Combined Federal/State program is sufficient. Payers with Idaho withholding must file the 1099s directly with Form 967; payers reporting Idaho-source income without withholding may satisfy Idaho through CF/SF.
Which 1099 forms does Idaho require?
Any 1099 type that can be e-filed with the IRS; required when Idaho tax withheld, plus 1099-G, INT (Idaho source), MISC/NEC (Idaho property or services), R (with withholding), S (Idaho property) and W-2G.
When are 1099s due in Idaho?
1099s by February 28 (last day of February); Form 967 and W-2s by January 31 (1099s may be filed with the 967 on January 31).
How do I file 1099s with Idaho?
TAP (Taxpayer Access Point) ‘Upload a 1099 file’ in Pub 1220 format, or manual entry; Form 967 Annual Withholding Report. Federal 10-form e-file mandate applies.
Does Idaho have its own 1099-K threshold?
None; follows federal. 1099-K accepted via TAP or CF/SF.
Does Idaho require withholding on payments to nonresident contractors?
None on nonresident independent contractors; no backup-withholding rule.
Verified September 24, 2026 against https://tax.idaho.gov/taxes/income-tax/withholding/withholding-filing/filing-information-r…. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 penalty are federal. A payee in Idaho who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.