Idaho 1099 Filing Requirements

Tax year 2026 · ID · Last verified April 26, 2026

CF/SF Participation

Participates in CF/SF

Direct Filing Portal

Taxpayer Access Point (TAP) at https://tax.idaho.gov/gotoTAP / https://idahotap.gentax.com/

Registration

Required

An active EIN paired with an Idaho withholding account number is required to e-file information returns through TAP. Filers without an Idaho withholding account number do not file 1099s through Idaho directly; they either route via the Combined Federal/State Filing Program or, when no Idaho withholding is present, file Form 96 (paper).

Transmittal Form

Form 967 (Idaho Annual Withholding Report) when Idaho withholding is present; Form 96 (Annual Information Return) for paper filings without Idaho withholding

E-file Threshold

10+ forms

Filing requirements by form

Form	Method	Deadline	Detail
1099-INT Interest income	CF/SF satisfies	Federal e-file deadline	View detail →
1099-MISC Miscellaneous information	CF/SF satisfies	Federal e-file deadline	View detail →
1099-NEC Nonemployee compensation	CF/SF satisfies	Federal e-file deadline	View detail →

General notes

Idaho participates in and encourages the IRS Combined Federal/State Filing (CF/SF) Program — Idaho state code 16. CF/SF satisfies Idaho's 1099 filing obligation when there is no Idaho withholding. When Idaho income tax was withheld on a 1099, the filer must still submit Form 967 (Idaho Annual Withholding Report) by January 31, either via TAP or on paper, regardless of whether the 1099s themselves were transmitted via CF/SF. Direct e-file goes through TAP using the IRS Publication 1220 layout with an Idaho-specific RV Record appended to the Payer C Record. Idaho requires e-filing when the IRS does (10 or more information returns). 1099s themselves are due February 28; W-2s and Form 967 are due January 31.

Idaho's stand-alone 1099 filing (without withholding) is required for forms tied to Idaho-source activity: 1099-INT (Idaho-source interest), 1099-MISC and 1099-NEC (services performed in Idaho or property in Idaho), 1099-B (property located or service performed in Idaho), 1099-C (secured property in Idaho), 1099-S (Idaho real estate), 1099-A, 1099-G, W-2G (Idaho gambling activity). 1099-R is required only when Idaho income tax was withheld. 1099-K is accepted but not separately enumerated as required absent withholding.

Penalties

Late information return penalty: $2 per W-2 / 1099 per full or partial month overdue, minimum $10, maximum $2,000 (Idaho 1099 E-Filing Guide; Idaho State Tax Commission Form 967 page).

Late tax penalty / interest on amounts owed: minimum $10, maximum 25% of tax due, plus daily interest from the Form 967 due date until paid.

Failure to e-file when required: Idaho requires e-filing of W-2/1099 forms whenever the IRS requires e-filing (10 or more information returns). "If you're required to file electronically but don't, we'll reject the Form 967 and consider you a non-filer."