Illinois 1099 Filing Requirements
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
No state filing (no withholding) | N/A | View detail → |
|
1099-MISC
Miscellaneous information
|
No state filing (no withholding) | N/A | View detail → |
|
1099-NEC
Nonemployee compensation
|
No state filing (no withholding) | N/A | View detail → |
General notes
Illinois has individual income tax but does NOT participate in the IRS Combined Federal/State Filing Program (CF/SF). Despite that, Illinois does NOT require most 1099s to be filed with the state. The single mandatory 1099 filing is Form 1099-K, which must be transmitted electronically through the Illinois FIRE Electronic Transmission Program by March 31 of the year following the tax year (for TY2025: March 31, 2026). All other 1099 forms (1099-INT, MISC, NEC, DIV, R, C, etc.) are not included in the electronic filing mandate and are not required to be submitted to Illinois unless IDOR specifically requests them. Payers may voluntarily submit other 1099s through MyTax Illinois (1099-R and 1099-MISC only) or the Illinois FIRE program if they wish to report Illinois withholding. There is no Illinois annual 1099 reconciliation return; withholding is reported quarterly on Form IL-941.
Penalties
Failure to e-file W-2/W-2c/W-2G: Per Pub-110 (R-01/26), '$5 penalty per Form W-2, W-2c, and W-2G' if filed without an approved Form IL-900-EW waiver. Pub-110 does not state a parallel per-form penalty for 1099-K outside the e-file mandate; standard withholding-tax penalty/interest provisions apply if Illinois income tax was withheld and reported incorrectly (see Pub-103). For all other 1099 series there is no Illinois filing mandate (and therefore no per-form Illinois penalty) unless IDOR specifically requests them.