Idaho: 1099 State Filing Requirements
4.0k views |Last modified 9/9/2024 5:49:19 AM EST | Added by TaxBandits Team

Idaho requires you to file Form 1099 with the state agency under these conditions:

Requirements
The Idaho Department of Revenue requires you to file 1099 forms. Since Idaho is part of the CF/SF program, the IRS will automatically forward your federal 1099 forms to the state agency, even if there is no state tax withholding.

Required 1099 Forms
Idaho also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID
• W-2G

Threshold
Idaho doesn’t have a specific payment threshold for reporting Form 1099. The state’s reporting requirements follow federal guidelines. Payers must determine and file Form 1099 based on each form's applicable federal thresholds. 

Additional Requirements
Idaho requires you to submit a Withholding Tax Reconciliation Form with your 1099. 

• If you’re e-filing, you only need to include Form 967. 
• For paper filing, you must include both Form 967 and Form 1096.

Note: TaxBandits do not support filing "Form 967" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The filing deadline for Form 1099 is February 29, and Form 967 should be submitted on or before January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

Penalty

Idaho imposes penalties for late 1099 filings and unpaid withheld taxes. For late filings, it's $2 per return per month, with penalties ranging from $10 to $2,000. If you don't pay withheld taxes on time, you’ll face a penalty of 0.5% of unpaid monthly taxes, up to a maximum of 25%.

For more information about Idaho 1099 filing requirements, click here.