Idaho: 1099 State Filing Requirements
3.8k views | Last modified 1/4/2024 5:02:38 AM EST | Added by TaxBandits Team

The Idaho State Tax Commission requires filing the 1099 Forms only if there is a state tax withholding. If there is no state tax withholding, the IRS will automatically forward your federal 1099 forms to the state agency since Idaho is part of the CF/SF program.

TaxBandits supports the e-filing of Form 1099 with both the Federal and the Idaho state. However, we do not support filing the Annual Withholding “Form 967” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

• All 1099s (TaxBandits supports 1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-OID, and W-2G)
• Form 967 - Idaho Annual Withholding Report.

Due Date

• The filing due date for the Form 1099s is usually February 28.  However, For the 2023 tax year, the deadline for filing 1099 Forms with Indiana is February 29, 2024. 
• The filing due date for Form 967 is January 31.

Penalty

A penalty of $2 per month (minimum $10 - maximum $2,000) will be imposed for each form 1099 not filed on time with the state of Idaho. Additionally, 0.5% of unpaid monthly taxes will be imposed when filed late, with a maximum penalty of 25% of your unpaid taxes.

For more information about Idaho 1099 Reporting Requirements, click here.