Do I have to file 1099s with Idaho?
| Form | Idaho tax withheld | No withholding |
|---|---|---|
| 1099-G | Direct | CF/SF ok |
| 1099-INT | Direct | CF/SF ok |
| 1099-MISC | Direct | CF/SF ok |
| 1099-NEC | Direct | CF/SF ok |
| 1099-R | Direct | Not required |
| All other 1099 types | Direct | Not required |
1099-G, INT (Idaho source) and MISC/NEC (Idaho property or services) are required without withholding, and the CF/SF copy satisfies that; other types only with Idaho withholding.
The rules for tax year 2026
| 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. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | Follows federal (statute ties returns to IRC); no Idaho dollar figureIdaho Code 63-3037: returns "shall correspond to the requirements of the Internal Revenue Code." Rule 830 limits required forms, e.g. 1099-NEC "if it was issued for services performed in Idaho." No Idaho page quotes $2,000.Source: Idaho Code 63-3037 |
| State 1099-K threshold | Not addressed; 1099-K is not on Rule 830's list of required returns (it is accepted, and listed for CF/SF)Source: IDAPA 35.01.01, Income Tax Administrative Rules |
| State backup withholding | None foundOnly Rule 877 "Backup Withholding by Pass-Through Entities" (Idaho Code 63-3036B), on owners' shares of pass-through income. Nothing on 1099 payee backup withholding.Source: IDAPA 35.01.01, Income Tax Administrative RulesAll states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed on the state's pages; the federal rule applies.Source: Tax Commission: Filing Information ReturnsAll states: state backup and nonresident withholding |
| Where to file | Taxpayer Access Point (TAP) |
| File format for tax year 2026 | CSV or XML; TXT droppedSee the specifications below. This state accepts or has announced the IRS IRIS XML format; see FIRE to IRIS for how it differs. |
| Annual transmittal or reconciliation | Form 967, Idaho Annual Withholding Report (RV record when e-filed); Form 96 or IRS 1096 for paper 1099s without Idaho withholdingDue: Form 967: last day of JanuaryForm: Form 967 Instructions |
| Due dates | "Form 967 and W-2s are due by the last day of January, and 1099s are due by the last day of February." Paper and electronic due dates are the same. E-file required if the IRS requires it.Source: Tax Commission: Filing Information Returns |
| Combined Federal/State (CF/SF) | Idaho participates (code 16) for 1099-B, DIV, G, INT, K, MISC, NEC, OID, PATR, R, 5498. CF/SF filers should not also file through TAP. If Idaho withholding, still file Form 967 by Jan 31. Nothing on CF/SF under IRIS.Source: EPB00667, 2025 1099 E-Filing Guide |
| Penalties | Late 1099s with Idaho withholding: $2 per return per full or partial month (min $10, max $2,000), plus penalty on tax due (min $10, max 25%) and interest. A required e-filer who files on paper is not processed and is penalized.Source: EPB00667, 2025 1099 E-Filing Guide |
Some items for Idaho are not addressed on its pages, or its pages disagree with each other. Those are shown as the state wrote them. Confirm with the department before you file.
How to file, step by step
- Use Rule 830 to find required 1099s, e.g. NEC/MISC for services or property in Idaho, plus any 1099 with Idaho withholding.
- If you withheld Idaho tax, file Form 967 (with its 1099 withholding totals) by the last day of January.
- For TY2026, prepare a CSV or XML file. TXT/Pub 1220 upload is being dropped; watch for Idaho's CSV template.
- In TAP open the withholding account, choose File/View Returns, then Upload a 1099 file, and submit by the last day of February.
- Paper alternative: mail with Form 96/1096 (no Idaho withholding) or an amended Form 967 (with withholding). CF/SF filers should not also file directly.
File specifications and filing system
- 2025 Information Return 1099 E-Filing Guide (EPB00667)
- 1099 e-filing changes coming (Sept 16, 2026)
- Filing system: Taxpayer Access Point (TAP)
State pages checked (9)
- https://tax.idaho.gov/taxes/income-tax/withholding/withholding-filing/filing-information-returns-1099s-w-2s/
- https://tax.idaho.gov/pressrelease/1099-e-filing-changes-coming/
- https://tax.idaho.gov/wp-content/uploads/pubs/EPB00667/EPB00667_11-04-2025.pdf
- https://tax.idaho.gov/wp-content/uploads/forms/EIN00041/EIN00041_06-25-2025.pdf
- https://tax.idaho.gov/wp-content/uploads/forms/EFO00105/EFO00105_04-20-2023.pdf
- https://tax.idaho.gov/online-services/e-file/e-file-guides/developers/
- https://adminrules.idaho.gov/rules/current/35/350101.pdf
- https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3037/
- https://legislature.idaho.gov/statutesrules/idstat/title63/t63ch30/sect63-3038/
Questions people ask about Idaho
Do I have to file 1099s directly with Idaho?
It depends on the form. With Idaho withholding: Direct filing: G, INT, MISC, NEC, R, all other 1099s. Without withholding: CF/SF copy is enough: G, INT, MISC, NEC. Not required: R, all other 1099s. 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?
"Form 967 and W-2s are due by the last day of January, and 1099s are due by the last day of February." Paper and electronic due dates are the same. E-file required if the IRS requires it.
How do I file 1099s with Idaho?
Use Rule 830 to find required 1099s, e.g. NEC/MISC for services or property in Idaho, plus any 1099 with Idaho withholding. If you withheld Idaho tax, file Form 967 (with its 1099 withholding totals) by the last day of January. For TY2026, prepare a CSV or XML file. TXT/Pub 1220 upload is being dropped; watch for Idaho's CSV template. In TAP open the withholding account, choose File/View Returns, then Upload a 1099 file, and submit by the last day of February. Paper alternative: mail with Form 96/1096 (no Idaho withholding) or an amended Form 967 (with withholding). CF/SF filers should not also file directly.
Does Idaho have its own 1099-K threshold?
Not addressed; 1099-K is not on Rule 830's list of required returns (it is accepted, and listed for CF/SF)
Does Idaho require withholding on payments to nonresident contractors?
Not addressed on the state's pages; the federal rule applies. The 50-state withholding tables show where Idaho sits.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Idaho adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII 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.