Does Idaho require state 1099 tax filing?
Yes, Idaho requires all 1099 forms to be filed with the Idaho State Tax Commission.
Which forms does Idaho require?
| 1099-B | 1099-LTC* | 1099-R |
| 1099-DIV | 1099-MISC | 1099-S* |
| 1099-G | 1099-NEC | 1099-SA* |
| 1099-INT | 1099-OID | Form 5498 |
| 1099-K | 1099-PATR | Form W-2G* |
*These form types cannot be submitted through the Combined Federal/State Filing program.
In addition to Forms 1099, Idaho requires Form 967, Idaho Annual Withholding Report, to be filed. If submitting a paper filing, a form 1096 must be included as well.
How must Forms 1099 be filed with Idaho?
Idaho accepts both paper filing and e-filing. However, if filing 50 or more forms 1099, then filing electronically is required.
Does Idaho participate in Combined Federal/State Filing?
Yes, Idaho participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Idaho State Tax Commission and you will not have to do so yourself.
If your 1099s report Idaho withholding, you must complete and forward Form 697, Idaho Annual Withholding Report, directly to the Idaho State Tax Commission by the last day of January.
What are the deadlines for Idaho 1099 Reporting?
Traditionally, the filing deadlines for Idaho are as follows:
- Form 967 – January 31st
- Forms 1099 – February 28th
If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.
What are the 1099 penalties for Idaho?
The 1099 penalties for Idaho are as follows:
-
Late filing: Penalty of $2 per month for each form.
- Minimum of $10, maximum of $2,000.
-
Late payment: Penalty of 0.5% of tax due per month late.
- Maximum of 25% of tax due.
For more information, please see the following:
- Idaho State Tax Commission – Withholding
- Idaho State Tax Commission – Penalties
What is the responsible state agency?
Idaho State Tax Commission
800 E. Park Blvd., Plaza IV
Boise, ID 83712-7742
(208) 334-766
What about other states?
BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.
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