Idaho 1099-NEC Filing Requirements, Tax Year 2026
What Idaho requires from businesses filing 1099-NEC (Nonemployee compensation) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Idaho's 1099-NEC reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Idaho under CF/SF.
Idaho participates in the IRS Combined Federal/State Filing (CF/SF) Program (state code 16) and 1099-NEC is an eligible form. CF/SF satisfies Idaho's filing obligation absent Idaho withholding. If Idaho income tax was withheld, file Form 967 by January 31 and submit the 1099-NEC through TAP by February 28. Idaho specifically requires 1099-NEC "if it was issued for transactions related to property or for services performed in Idaho."
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Idaho's 1099-NEC requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-NEC records to Idaho automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Idaho penalty overview
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."
Frequently asked questions
Does Idaho require filing of 1099-NEC for tax year 2026?
Does Idaho participate in the CF/SF program?
What is the Idaho 1099-NEC filing deadline for tax year 2026?
What format does Idaho accept for 1099-NEC?
Do I need to file 1099-NEC with Idaho if I also filed federally?
What happens if I miss the Idaho 1099-NEC deadline?
How do I register to file with Idaho?
Source citations
“"Form 1099-MISC, Miscellaneous Income, if you issued it for transactions related to property located or used in Idaho" Your filing obligation to Idaho depends on WHERE the services were performed or property is located, NOT where you (the payer) are located. 1099-NEC: Only file with Idaho if the independent contractor performed services IN Idaho 1099-MISC: Only file with Idaho if the payment relates to property located or used IN Idaho If there is NO Idaho nexus (no services performed in Idaho, no Idaho property), you have NO Idaho filing requirement.”
“You can file the following information returns under the Combined Federal/State Filing Program: Form 1099-B Form 1099-DIV Form 1099-G Form 1099-INT Form 1099-K Form 1099-MISC Form 1099-OID Form 1099-PATR Form 1099-R Form 5498 Form 1099-NEC”
“The due date for filing information returns that contain Idaho withholding with the Idaho State Tax Commission is February 28, but the Form 967, Idaho Annual Withholding Report, is due January 31.”
“Idaho follows the Internal Revenue Service (IRS) specifications outlined in Publication 1220 for filing information returns. Idaho specifications are in addition to IRS Publication 1220. Idaho has modified the end of the Payer C Record for reporting the RV Record, Idaho's electronic Form 967, Idaho Annual Withholding Report.”
Additional 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.
Scope: Original 1099 filings with no Idaho state income tax withheld. State agencies revise rules without notice; verify with the Idaho state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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