1099Online helps businesses manage Illinois state filing from start to finish with built-in validations, seamless bulk filing, and recipient copy delivery.
Illinois is a rolling conformity state that generally follows federal tax law changes as enacted but selectively decouples from certain provisions. Under Senate Bill 1911 Illinois decoupled from IRC Section 168(n) expensing for qualified production property, continuing its bonus depreciation addback approach.
For Illinois Form 1099-K filers, OBBBA’s reinstated federal Form 1099-K TPSO threshold has not affected the state threshold.
Illinois has a narrow Form 1099 filing requirement. Only Form 1099-K and Form W-2G require direct electronic filing with the Illinois Department of Revenue (IDOR). All other Form 1099 types are not required unless IDOR requests them, though voluntary eFile is available for certain non-1099-K forms, including forms issued to individuals that report Illinois income tax withheld.
| Form | Full Name | Illinois Requirement |
|---|---|---|
| Form 1099-K | Payment Card and Third Party Network Transactions | Mandatory eFile with IDOR |
| Form W-2G | Certain Gambling Winnings | Mandatory eFile with IDOR |
| Form 1099-NEC, 1099-MISC, 1099-R, 1099-INT, 1099-DIV, 1099-OID, 1099-B, 1099-G | Various income types | Not required; voluntary eFile may be available |
Illinois requires direct electronic filing for Form 1099-K and Form W-2G. The IRS CF/SF program does not satisfy either obligation. Note that Form 1099-K must be filed directly with IDOR and cannot be submitted through MyTax Illinois.
| Form | CF/SF Participation | Direct State Filing Required | Electronic Method |
|---|---|---|---|
| Form 1099-K | No | Yes, when Illinois 1099-K filing requirement is met | Illinois FIRE Electronic Transmission Program or Non-Login Bulk Upload (FIRE format only) |
| Form W-2G | No | Yes | MyTax Illinois (CSV), Non-Login Bulk Upload, or Illinois FIRE |
| Form 1099-MISC, Form 1099-R | No | Not required unless IDOR requests; voluntary when withholding reported | MyTax Illinois or Illinois FIRE |
| All other Form 1099s | No | Not required unless IDOR requests | Illinois FIRE if voluntarily filed |
For tax year 2026, Form 1099-K and Form W-2G are both due to IDOR by March 31, 2027.
| Form | What Triggers Illinois Filing | Illinois Threshold | Filing Method | Tax Year 2026 Due Date |
|---|---|---|---|---|
| Form 1099-K | Payee has an Illinois address | The IRS requires electronic filing of Form 1099-K, or there were four or more transactions totaling over $1,000 | Mandatory direct eFile with IDOR | March 31, 2027 |
| Form W-2G | Reportable gambling winnings paid to an Illinois recipient | Any reportable W-2G amount | Mandatory direct eFile with IDOR | March 31, 2027 |
| Form 1099-MISC, 1099-R, 1099-NEC, 1099-INT, 1099-DIV, 1099-OID, 1099-B, 1099-G | Not required unless IDOR requested | No Illinois threshold | Voluntary eFile available | No standard state due date |
Unlike many states, Illinois does not require a separate annual 1099 transmittal form. Instead, all Illinois income tax withholding is reported on Form IL-941, Illinois Withholding Income Tax Return. This return is filed quarterly and must be submitted electronically, unless a waiver was granted.
Here is what payers need to know about Form IL-941 at year-end:
Illinois income tax withheld from wages, nonwage payments, gambling winnings, and certain other payments reportable on Forms W-2, W-2G, and 1099
Reconcile the total Illinois income tax withheld from all Forms W-2, W-2G, and 1099 with Line 2 of Form IL-941 for the year. Refer to the End-of-Year Instructions in the Form IL-941 Instructions for guidance
Form IL-941 is due the last day of the month following each calendar quarter. If that date falls on a weekend or holiday, the deadline moves to the next business day
Payers must keep copies of all Forms W-2, W-2c, W-2G, and 1099 for 3 years from the due date or payment of tax, whichever is later
1099Online helps prepare accurate state 1099 data and supports electronic filing workflows where Illinois filing applies.
Not every payer has a direct filing obligation with IDOR. It depends on the form type and , for Form 1099-K, the payee's location.
You must eFile directly with IDOR if you:
There is no direct state filing for other 1099 forms. Voluntary eFile is available if you:
Have the following ready before submitting Form 1099-K or Form W-2G to IDOR.
Legal business name, mailing address, and EIN of the filing entity
Recipient's full legal name, Taxpayer Identification Number (TIN), and Illinois address (required specifically for Form 1099-K filings)
Gross payment amount and transaction count for Form 1099-K; gross gambling winnings and any federal income tax withheld for Form W-2G
Files must follow IRS Publication 1220 specifications plus the additional Illinois requirements in IDR-987.
1099Online supports state filing for all U.S. states and territories. Select a state to view
its specific 1099 filing requirements, deadlines, and forms.
No. The State of Illinois requires a direct eFile for Form 1099-K and Form W-2G. All other Form 1099 types are not required unless IDOR specifically requests them. Though voluntary eFile is available for any form reporting Illinois income tax withheld.
Yes. All issuers of Form W-2G must eFile directly with IDOR.
For 2026 TY, Form 1099-K must be eFiled with IDOR by March 31, 2027.
Form 1099-K must be eFiled with IDOR for Illinois-address payees if the IRS requires eFiling, OR if the payee had 4 or more separate transactions totaling over $1,000.
Generally no. Most Form 1099 types with Illinois withholding are not required unless IDOR requests them. Voluntary eFile is available through MyTax Illinois or Illinois FIRE.
Yes. 1099Online supports corrected Form 1099 filing workflows for federal and s applicable state submissions.
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