Idaho 1099 Filing Requirements
The State of Idaho Mandates
1099 Filing!
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Idaho State Filing
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Idaho 1099 Reporting Requirements
The State of Idaho mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Idaho State Tax Withholding | If there is no Idaho State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date | 1099 Forms - February 28, 2025 Form 967 - January 31, 2025 |
|
| Filing Method | CF/SF | |
| Additional Forms | Form 967 (Annual Withholding Report) | 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 Idaho requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G).
- Form W-2 - Wages and Tax Statement. Learn more about Idaho W-2 State Filing Requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Idaho require 1099 filing?
Yes, the Idaho Department of Revenue mandates the filing of 1099 forms.
- The State requires to file 1099 forms to the federal, 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.
Does Idaho have a specific payment threshold for Form 1099 filing?
No, Idaho does not have a 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 | $600 |
| Form 1099-MISC | $600 |
| Form 1099-K | $20,000 |
| Form 1099-INT |
|
| 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 directly with the state only if there is state tax withholding:
Does Idaho require additional forms when filing 1099?
Yes, Idaho requires the following Withholding Tax Reconciliation Form along with your 1099.
- When e-filing, you only have to include Form 967.
- While paper filing, you must include Form 967 and 1096.
When you efile 1099 with TaxBandits, you need to take care of Form 967.
When is Idaho 1099 due?
The filing deadline for Form 1099 is February 29, 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.
For the 2024 tax year, the deadline for filing 1099 Forms with Idaho is February 29, 2025, and the deadline to file Form 967 is January 31, 2025.
What are the requirements to file 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.
-
1099 late filing penalty
$2 per return for each month you are late. The minimum penalty is $10, and the maximum penalty is $2000.
-
Penalties for not paying the withheld taxes
0.5% of unpaid taxes for each month you are late with the maximum penalty of 25% of your unpaid taxes.
Where do I mail Idaho 1099 forms?
Mail your Form 1099s along with Form 967 to the following address.
PO Box 76
Boise ID 83707-0076
For more information, please visit the State website: https://tax.idaho.gov/
