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Illinois 1099 Filing Requirements for 2023

The State of Illinois Mandates
1099 Filing!

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  • You can e-file your 1099 with both Federal and State
  • Distribute recipient copies via Postal Mail and Secure Online Access

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Illinois State Filing

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Illinois State

Illinois 1099 Reporting Requirements 2023

The State of Illinois mandates filing Form 1099 with the state agency under the
following conditions:

Scenario If there is any Illinois State Tax Withholding If there is no Illinois State Tax Withholding
Payments Threshold More than $0 Follows Federal Threshold*
Due Date March 31, 2024
Filing Method Direct State Filing
Additional Forms Not Required

*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form

The State of Illinois requires the following Forms:

TaxBandits supports Form 1099 and W-2 filing with both the Federal
and State.

Frequently Asked Questions

Does Illinois require 1099 filing?

Yes, the Illinois department of revenue mandates Form 1099 and W-2G to be filed directly with the state, even if there is any state tax withheld or not.

  • The state of IL mandates Form 1099s to be filed electronically

Is there a payment threshold for Form 1099 with Illinois?

There is no specific threshold for reporting 1099s with the state of Illinois. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.

Forms Threshold
Form 1099-NEC $600
Form 1099-MISC $600
Form 1099-K $20,000*
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
  • Paid $10 or more in money or other property for dividends and other distributions
  • Paid $600 or more in money or other property as part of a liquidation.
Form 1099-R $10
Form 1099-B -
Form 1099-G -
Form 1099-OID $10
Form W-2G
  • $1200 or more from Bingo or slot machines
  • $1500 or more from a keno game
  • $5000 or more from a poker tournament
  • Any other winnings of $600 or more or 300 times the amount wagered

*Note: The state mandates Form 1099-K to be filed if the IRS requires the payer to e-file 1099-k or the payee has four or more transactions with a total exceeding $1,000

What types of 1099 forms does Illinois require?

Illinois mandates the filing 1099-K and W-2G.

You may also choose to file the following forms voluntarily with the state of Illinois.

Does Illinois require additional forms when filing 1099 forms?

No, the State of Illinois does not require any additional form to be submitted with Form 1099

When is Illinois 1099 due for 2023 tax year?

The due date for filing Form 1099 with Illinois is March 31. If this due date falls on a weekend or federal holiday, the next business day will be the deadline.

What are the penalties for not filing or filing 1099 late with Illinois?

Form 1099 should be filed to the state of Illinois before the deadline. In case you fail to file before the deadline or provide incorrect information, you are subject to penalties. Here are the penalties for not filing Form 1099.

Duration Penalty
If filed after 30 days from the deadline $50/form
If filed after 30 days within August 1st $110/form
Filed after August 1st $290/form

For more information, please visit the State website:

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