Illinois State 1099 Tax Filing

Does Illinois require state 1099 tax filing?

Yes, filing Form 1099-K is required to be filed electronically if you were required to file by the IRS, or if you have four or more separate transactions that exceed $1,000.

All other Forms 1099 are not required to be submitted, unless requested by the state. Payers who issue forms 1099 to individuals, which report Illinois income tax may voluntarily file them electronically, but it is not required.

As the payer, you are required to maintain withholding income tax Forms 1099 in your records for a period of three years from the due date or payment of the tax, whichever is later. You are not required to file Forms 1099 (excluding Form 1099-K) with the Illinois Department of Revenue unless they specifically request them.

How must Form 1099-K be filed with Illinois?

Forms 1099-K must be filed electronically. Illinois does not accept paper filings for this form type.

Does Illinois participate in Combined Federal/State Filing?

No, Illinois does not participate in Combined Federal/State Filing. Should the Illinois Department of Revenue request your 1099s, you must file with them directly.

What are the deadlines for Illinois 1099-K reporting?

Form 1099-K must be filed electronically by March 31st.

What is the responsible state agency?

Illinois Department of Revenue
Willard Ice Building
101 W. Jefferson Street
Springfield, IL 62702
(800) 732-8866

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

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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