File Idaho 1099 forms with 1099Online. We help you meet Idaho state filing requirements with automated validations, bulk imports, recipient copy delivery, and secure eFiling from a single dashboard.
Idaho is a fixed-date conformity state, meaning it aligns with the Internal Revenue Code (IRC).The House Bill 559 updated Idaho's conformity date to January 1, 2026. The state generally conforms to most OBBBA provisions, with exceptions for certain federal bonus depreciation and transition rules for domestic research and experimental cost recovery rules incurred between tax years beginning from 2022 through 2024.
The Idaho State Tax Commission (ISTC) requires businesses to file certain federal information returns when Idaho reporting conditions apply.
Any 1099 form with Idaho income tax withheld must also be filed with the state and included with Form 967, Idaho Annual Withholding Report.
Services performed in Idaho
Transactions related to property located or used in Idaho
Idaho income tax was withheld
Real estate transactions related to property in Idaho
Secured property located in Idaho
Property located in the state or services performed there
Cancellation of debt involving secured property located in Idaho
Certain government payments (filed only if Idaho income tax is withheld)
Idaho-source interest income (filed only if Idaho income tax is withheld)
Digital asset proceeds from broker transactions
Mortgage interest on property located in Idaho
Gambling winnings from gambling that took place in Idaho
Idaho participates in the IRS Combined Federal/State Filing (CF/SF) program.
If you file through the CF/SF program, do not also file the same 1099s through TAP or by paper, as this will result in duplicate filings
If any 1099s filed through CF/SF report Idaho income tax withholding, Form 967 must still be filed with the Idaho State Tax Commission by January 31
| Withholding Condition | Filing Requirement | Filing Method | Additional Form Required |
|---|---|---|---|
| Idaho tax withheld | More than $0 in Idaho tax withheld | Direct filing through TAP or CF/SF | Form 967 |
| No Idaho tax withheld | Idaho-source payment or transaction reporting rules apply | CF/SF encouraged; direct filing through TAP or paper also accepted | Form 96 or federal Form 1096, if filing by paper |
Idaho’s filing deadlines fall on January 31 for Form 967 and W-2s and February 28 for most 1099s.
| Form Type | Withholding Condition | State Income Threshold | Filing Method | Due Date |
|---|---|---|---|---|
| 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and W-2G | Idaho tax withheld | More than $0 | Direct filing with Form 967 | Forms 1099: March 1, 2027 Form 967: February 1, 2027 |
| 1099-DIV, 1099-G, 1099-INT, 1099-K, 1099-MISC, 1099-NEC, 1099-OID, 1099-PATR, 1099-R, and W-2G | No Idaho tax withheld | Equal to or more than federal threshold | IRS CF/SF electronic filing | March 1, 2027 |
Please note:January 31 and February 28 falls on Sundays. So, the due date moves to the next business day.
Payers must file Form 967 if they withheld Idaho income tax during the year or had an active Idaho withholding account for any part of the year.
Total Idaho taxable wages, Idaho income tax withheld, withholding payments, and the number of W-2s and 1099s submitted.
Required when Idaho tax was withheld or the payer had an active Idaho withholding account.
For tax year 2026, Form 967 is due February 1, 2027, because January 31 falls on a Sunday.
If Forms 1099 report Idaho income tax withheld, include the withholding and statement totals on Form 967. The 1099s may be submitted with Form 967 or filed separately afterward. If filing paper 1099s separately, include a copy of the previously filed Form 967.
1099Online helps prepare Idaho withholding data and filing records for eligible state 1099 submissions.
Businesses and other payers that are required to issue Forms 1099 under federal law must also file 1099s when applicable Idaho reporting rules apply. This includes payments for services performed in Idaho, transactions involving Idaho property, Idaho real estate transactions, Idaho gambling winnings, or any 1099 with Idaho income tax withheld.
Learn about the key details required to file Form 1099 with the State of Idaho.
The payer's state identification number is the 9-digit Idaho withholding account number. Enter only numeric characters. Do not include hyphens or any suffix at the end of the number.
Report Idaho-source income or the Idaho-reportable portion of the payment when Idaho reporting rules apply.
The total amount of Idaho income tax withheld from the recipient's payment.
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its specific 1099 filing requirements, deadlines, and forms.
Yes, in certain situations. Idaho requires filing for forms tied to Idaho services, Idaho property, Idaho real estate, Idaho gambling, or other Idaho reporting rules. Idaho encourages filing through the CF/SF program.
Form 967 is Idaho's Annual Withholding Report. It is required if Idaho income tax was withheld or if the payer had an active Idaho withholding account during the year.
Form 967 and W-2s are due by the last day of January, and 1099s are due by the last day of February. For TY 2026, both dates fall on a Sunday, so they shift to the next business day. Form 967 is due February 1, 2027, and Idaho 1099s are due March 1, 2027.
Idaho imposes a penalty of $2 per return, for each full or partial month overdue, with a minimum of $10 and a maximum of $2,000, for every late information return with Idaho withholding. Late withholding payments can also trigger tax-based penalties and interest.
Yes. 1099Online supports corrected 1099 filing workflows for both federal and state submissions. For corrections that contain Idaho withholding, submit a corrected Form 967 marked "Amended" along with the corrected 1099s. For corrections without Idaho withholding, submit them with Idaho Form 96 or federal Form 1096.
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