Idaho 1099 filing requirements (2026)

Idaho requires businesses to file Form 1099-NEC with the state when a federal 1099 is required. The state due date is Last day of February (Rule 830.03; Idaho Code s. 63-3037); Form 967 due last day of January.

Last verified September 23, 2026 · Some details are being re-verified

How does Idaho treat the new $2,000 federal threshold?

No separate Idaho dollar threshold. Idaho Code s. 63-3037(a) requires information returns that 'shall correspond to the requirements of the Internal Revenue Code', filed by the last day of February. IDAPA 35.01.01 Rule 830.01.i requires Form 1099-NEC only 'if it was issued for services performed in Idaho', and 830.01.e requires 1099-MISC for property located or used in Idaho or services performed in Idaho. Because returns track the federal requirement, the federal $2,000 threshold should apply for 2026 payments. The Tax Commission has not issued explicit 2026 threshold guidance, and Idaho's IRC conformity date for 2026 was not verified.

What if you withheld Idaho income tax?

Payers who withhold Idaho tax report that withholding on Form 967 (Idaho Annual Withholding Report), due the last day of January, including the number of 1099s with Idaho withholding. The 1099s themselves may be filed with the 967 in January or separately by the last day of February (then amend the 967 with the 1099 withholding if filing on paper). Tax Commission: CF/SF filers should not file 1099s electronically through the Tax Commission's website or submit paper copies with Form 967. Paper 1099s without Idaho withholding go with Form 96 (or a copy of IRS Form 1096). Electronic upload is through TAP (Pub 1220 format; no one-by-one manual entry).

Check a specific payment

Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Idaho's rules apply.