Idaho 1099 State Filing Requirements
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1099 Forms Required by Idaho State
Idaho requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-INT
Interest Income
Form 1099-DIV
Dividends Distributions
Form 1099-K
Card Transactions
Form 1099-R
Retirement Plans
Form 1099-B
Broker and Barter Exchange Transactions
Form 1099-G
Government Payments
Form 1099-OID
Original Issue Discount
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Idaho Filing Requirements for Form 1099-NEC, MISC, INT, DIV, R, B, G, OID and K
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Idaho Tax Was Withheld | More than $0 | CF/SF program | Form 967 | March 02, 2026 |
| If NO Idaho Tax Was Withheld | Equal to or more than the federal threshold | CF/SF program | Not Required | March 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Idaho Filing Requirements for W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Idaho Tax Was Withheld | More than $0 | Direct State Filing | Form 967 | March 02, 2026 |
| If NO Idaho Tax Was Withheld | Equal to or more than the federal threshold | Direct State Filing | Not Required | March 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to file the 1099 Form with Idaho State?
Information Required to File 1099 Forms with Idaho
Discover the key information needed to file Form 1099 with the State of Idaho.
1. State/Payer’s state number
The payer’s state identification number refers to the Idaho Withholding Tax Account Number.
Idaho State ID Format:
- 9-digit Account Number (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the Idaho state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Idaho Withholding Tax Account Number.
Idaho State ID Format:
- 9-digit Account Number (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Idaho Withholding Tax Account Number.
Idaho State ID Format:
- 9-digit Account Number (For example: 999999999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to Idaho state tax.
3. State income tax withheld
Enter the amount of Idaho state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
E-file with Idaho state in minutes using TaxBandits!
Idaho Annual Information Return - Form 967
Form 967 is an Annual Withholding Report used to report the total taxable wages and Idaho income tax withheld for the calendar year. Ensure the total amount withheld matches the payments sent to the Tax Commission for that year.
Information Reported on Form 967:
- Name of person or organization
- Social Security Number or EIN
- Mailing address
- Total income tax withholding payments
- Total taxable wages
TaxBandits doesn't support Form 967 filing. The payer must file this form directly with the state within the deadline.
TaxBandits – Simplifying Idaho State 1099 Compliance
TaxBandits supports the filing of 1099 forms directly with the Idaho Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Idaho state filing requirements, corrections, and deadlines — all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides step-by-step instructions to effortlessly complete the state 1099 e-filing process from start to end.
State Form PDFs
Conveniently access and download Idaho 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the Idaho Department of Revenue rejects your 1099 forms, you can correct errors and resubmit them for free.
Start filing your Idaho 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of Idaho?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Idaho!
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Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
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Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options. Ensure you complete the state-specific fields.
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Step 3: Enter State Filing Information
Provide the required Idaho state details for Form 1099.
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Step 4: Choose Distribution Options
Opt for our distribution services – postal mailing, online access, or both
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Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with Idaho State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Idaho require 1099 filing?
Yes, the Idaho Department of Revenue mandates the filing of 1099 forms.
- The state is required to file 1099 forms with the federal government since Idaho participates in the CF/SF program. The IRS will automatically forward your federal 1099 forms to the state agency, even if there is any state tax withholding.
Form W-2G is not part of the CF/SF program, so you must file it directly with the Idaho Department of Revenue.
Does Idaho have a specific payment threshold for Form 1099 filing?
No, Idaho has no specific payment threshold for reporting Form 1099. Reporting requirements in the state align with federal guidelines. Payers are required to assess and file a Form 1099 based on the applicable federal threshold for each specific form. Below are the various Federal thresholds for Form 1099.
| Forms | Threshold |
|---|---|
|
Form 1099-NEC Form 1099-MISC |
$600 |
| Form 1099-K | $2500 |
|
Form 1099-INT |
$10 for the amount reported on Boxes 1, 3, or 8 (or at least $600 of interest paid for trade or business) |
|
Form 1099-DIV |
|
|
Form 1099-R |
$10 |
| Form 1099-B | - |
| Form 1099-G | - |
| Form 1099-OID | $10 |
| Form W-2G |
|
What types of 1099 forms does Idaho require?
Idaho requires the filing of the following 1099 forms:
Does Idaho require additional forms when filing 1099?
Yes, Idaho requires the following Withholding Tax Reconciliation Form and your 1099.
- When e-filing, you only have to include Form 967.
- While paper filing, you must include Forms 967 and 1096.
When you e-file 1099 with TaxBandits, you must take care of Form 967.
When is the deadline to file 1099 forms with Idaho?
The deadline for filing Form 1099 is February 28, and Form 967 should be submitted on or before January 31.
If this due date falls on a weekend or federal holiday, the next business day will be the deadline.
Where do I mail 1099 forms when filing with the State of Idaho?
- You are only required to send 1099 copies when you file on paper. However, if you file 250 or more 1099s, you must file them electronically. Regardless of the form volume, e-filing is the most preferred method because you can submit multiple 1099s at once without hassle.
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If you still want to paper file 1099s, attach 1096 & Form 967 and send copies to the following address:
Idaho State Tax Commission,
PO Box 76,
Boise ID 83707-0076.
What are the requirements to file a 1099 electronically with Idaho?
Yes, you can e-file 1099 forms with Idaho. It is mandatory to e-file if you are filing for 50 or more reports. Make sure to include your Form 967 with your 1099 forms.
What are the penalties for not filing or filing 1099 late with Idaho?
Idaho may impose penalties for both late filings of 1099 and not paying the withheld taxes by the deadline.
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1099 late filing penalty
$2 per return for each month you are late. The minimum penalty is $10, and the maximum penalty is $2000.
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Penalties for not paying the withheld taxes
0.5% of unpaid taxes for each month you are late, with a maximum penalty of 25% of your unpaid taxes.
Where should I mail the 1099 corrections form to Idaho?
If you’re filing 1099 corrections by paper in Idaho, the mailing address depends on whether the forms include Idaho withholding:
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If your 1099s include Idaho withholding:
Mail Form 967 (marked “AMENDED”) along with the corrected 1099s to the following address.
Idaho State Tax Commission
PO Box 76
Boise, ID 83707-0076For detailed guidance, refer to the Form 967 Instructions – Annual Withholding Report.
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If your 1099s do not include Idaho withholding:
Mail Form 96 – Annual Information Return (or a copy of IRS Form 1096) with your corrected 1099s to the following address.
Idaho State Tax Commission
PO Box 36
Boise, ID 83722-0410
If you made errors on 1099 forms filed with the State of Idaho, you can correct them by downloading the corrected form and mailing it to the address provided above.
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