Do I have to file 1099s with Illinois?
| Form | Illinois tax withheld | No withholding |
|---|---|---|
| 1099-K | Direct | Direct |
| W-2G | Direct | Direct |
| 1099-R | Not required | Not required |
| 1099-MISC | Not required | Not required |
| 1099-NEC | Not required | Not required |
| All other 1099 types | Not required | Not required |
Illinois requires only 1099-K (its own $1,000 and four-transaction test) and W-2G. 1099-R and MISC with Illinois withholding may be filed voluntarily; 1099-NEC is not required.
The rules for tax year 2026
| Forms filed with the state | Form 1099-K (mandatory) and W-2G. 1099-R and 1099-MISC showing Illinois withholding may be filed voluntarily; all other 1099s (including NEC) not required unless IDOR requests them. IDR-987 (R-10/26) lists the forms IDOR accepts as those ‘which report Illinois withholding’, 1099-K included, which conflicts with the Pub-110 1099-K rule; IDOR has not resolved it. |
| Who must file | 1099-K: any payer required by the IRS to e-file 1099-K, OR where the payee has 4+ transactions totaling over $1,000 (Illinois-payee rule). |
| 2026 filing threshold (1099-NEC, 1099-MISC) | No filing required except 1099-K (other 1099s only on request)"All other Forms 1099 are not included in the electronic filing mandate nor are they required to be submitted to Illinois, unless we request them." Payers may file voluntarily, e.g. 1099s with IL withholding.Source: Publication 110 (October 2026) |
| State 1099-K threshold | File 1099-K for payees with an IL address if "you are required by the IRS to electronically file Forms 1099-K; or the payee has four or more separate transactions, and the cumulative total exceeds $1,000." Pub 110 (R-10/26) keeps this rule, but IDR-987 (R-10/26) lists the forms IDOR accepts as those "which report Illinois withholding", 1099-K included. The two documents conflict and IDOR has not resolved it.Source: IDOR: Electronic W-2 and 1099 Transmittal Programs |
| State backup withholding | None foundSource: Publication 110 (October 2026)All states: state backup and nonresident withholding |
| Withholding on nonresident contractors | Not addressed on the state's pages; the federal rule applies.Source: Publication 110 (October 2026)All states: state backup and nonresident withholding |
| Where to file | MyTax Illinois (login: manual/CSV for W-2G, 1099-R and 1099-MISC; non-login Bulk File Upload for IRIS CSV) and the Forms W-2G and 1099 Illinois IRIS Electronic Transmission Program (required for 1099-K) |
| File format for tax year 2026 | IRIS CSV or XML; FIRE 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 | IL-941 (reconcile W-2, W-2G and 1099 withholding with Line 2)Form: Publication 110 (October 2026) |
| Due dates | 1099-K and W-2G: "Forms W-2G and 1099-K must be filed electronically by March 31, 2027" (Pub 110, R-10/26), with 1099-K sent through the Illinois IRIS Electronic Transmission Program, not MyTax Illinois. Next business day if weekend/holiday. Other 1099s: no due date (not required).Source: Publication 110 (October 2026) |
| Combined Federal/State (CF/SF) | "IDOR does not participate in the Combined Federal/State Filing Program (CF/SF)." File directly with IDOR.Source: IDR-987, IRIS Format Specification Guide (R-10/26) |
| Penalties | Not addressed for 1099s (the $5 per form non-electronic penalty in Pub 110 names Forms W-2, W-2c and W-2G only)Source: Publication 110 (October 2026) |
Some items for Illinois 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
- Decide whether you must file: only 1099-K to IL-address payees (IRS e-file required, or 4+ transactions over $1,000). Other 1099s are voluntary unless requested.
- Register for the Illinois IRIS Electronic Transmission Program. Since September 18, 2026, all previously registered W-2G and 1099 transmitters must re-register (Pub 110, R-10/26). XML filers also need an IRS TCC and an IDOR MyDevPortal logon.
- Build an IRIS file per IDR-987 (R-10/26): CSV per IRS Pub 5717 (one form type and one year per file, 2026 or later, 250 records maximum) or XML per IRS Pub 5718. FIRE files are accepted only for 2025 forms.
- Transmit 1099-K through the Illinois IRIS Electronic Transmission Program; it cannot be filed on MyTax Illinois.
- Keep the confirmation code or Receipt ID and check the acknowledgment (next working day for XML). Submit 1099-K by March 31, 2027.
File specifications and filing system
- IDR-987, Forms 1099 and W2G IRIS Format Specification Guide (R-10/26)
- Electronic W-2 and 1099 Transmittal Programs (links CSV Instructions for Form 1099, MyTax login)
- Filing system: MyTax Illinois (login: manual/CSV for W-2G, 1099-R and 1099-MISC; non-login Bulk File Upload for IRIS CSV) and the Forms W-2G and 1099 Illinois IRIS Electronic Transmission Program (required for 1099-K)
State pages checked (7)
- https://tax.illinois.gov/research/publications/pubs/filing-and-storage-requirements-for-employers-and-payers.html
- https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/pubs/documents/pub-110.pdf
- https://tax.illinois.gov/programs/electronicservices/1099w2.html
- https://tax.illinois.gov/programs/electronicservices/electronicw2g.html
- https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2026/fy-2026-15.pdf
- https://tax.illinois.gov/questionsandanswers/answer.395.html
- https://tax.illinois.gov/content/dam/soi/en/web/tax/programs/electronicservices/documents/idr-987.pdf
Questions people ask about Illinois
Do I have to file 1099s directly with Illinois?
It depends on the form. With Illinois withholding: Direct filing: K, W-2G. Not required: R, MISC, NEC, all other 1099s. Without withholding: Direct filing: K, W-2G. Not required: R, MISC, NEC, all other 1099s. 1099-K: any payer required by the IRS to e-file 1099-K, OR where the payee has 4+ transactions totaling over $1,000 (Illinois-payee rule).
Which 1099 forms does Illinois require?
Form 1099-K (mandatory) and W-2G. 1099-R and 1099-MISC showing Illinois withholding may be filed voluntarily; all other 1099s (including NEC) not required unless IDOR requests them. IDR-987 (R-10/26) lists the forms IDOR accepts as those ‘which report Illinois withholding’, 1099-K included, which conflicts with the Pub-110 1099-K rule; IDOR has not resolved it.
When are 1099s due in Illinois?
1099-K and W-2G: "Forms W-2G and 1099-K must be filed electronically by March 31, 2027" (Pub 110, R-10/26), with 1099-K sent through the Illinois IRIS Electronic Transmission Program, not MyTax Illinois. Next business day if weekend/holiday. Other 1099s: no due date (not required).
How do I file 1099s with Illinois?
Decide whether you must file: only 1099-K to IL-address payees (IRS e-file required, or 4+ transactions over $1,000). Other 1099s are voluntary unless requested. Register for the Illinois IRIS Electronic Transmission Program. Since September 18, 2026, all previously registered W-2G and 1099 transmitters must re-register (Pub 110, R-10/26). XML filers also need an IRS TCC and an IDOR MyDevPortal logon. Build an IRIS file per IDR-987 (R-10/26): CSV per IRS Pub 5717 (one form type and one year per file, 2026 or later, 250 records maximum) or XML per IRS Pub 5718. FIRE files are accepted only for 2025 forms. Transmit 1099-K through the Illinois IRIS Electronic Transmission Program; it cannot be filed on MyTax Illinois. Keep the confirmation code or Receipt ID and check the acknowledgment (next working day for XML). Submit 1099-K by March 31, 2027.
Does Illinois have its own 1099-K threshold?
File 1099-K for payees with an IL address if "you are required by the IRS to electronically file Forms 1099-K; or the payee has four or more separate transactions, and the cumulative total exceeds $1,000." Pub 110 (R-10/26) keeps this rule, but IDR-987 (R-10/26) lists the forms IDOR accepts as those "which report Illinois withholding", 1099-K included. The two documents conflict and IDOR has not resolved it.
Does Illinois 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 Illinois 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 Illinois adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Illinois 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.