Illinois 1099 filing requirements (2026)
Illinois does not generally require businesses to file Forms 1099-NEC or 1099-MISC with the state.
| State 1099-NEC filing required? | No |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | Not required for 1099-NEC/1099-MISC (Form 1099-K and W-2G due March 31 via Illinois FIRE; W-2 due January 31) |
| IRS CF/SF participant | No |
| Filing portal | https://mytax.illinois.gov/ |
How does Illinois treat the new $2,000 federal threshold?
Not applicable. IDOR Publication 110 (R-01/26): only Form 1099-K has a state filing requirement (payee with an Illinois address, and either IRS e-file required or 4+ transactions totaling over $1,000). 'All other Forms 1099 are not included in the electronic filing mandate nor are they required to be submitted to Illinois, unless we request them.' Payers may voluntarily file 1099s that report Illinois withholding (MyTax Illinois accepts 1099-R and 1099-MISC; the Illinois FIRE program accepts all 1099 types). No Illinois dollar threshold for 1099-NEC, and no 2026/OBBBA-specific guidance, since no filing is required.
What if you withheld Illinois income tax?
Pub 110: reconcile the Illinois tax withheld on Forms W-2, W-2G and 1099 with Line 2 of Form IL-941 for the year. Payers must keep Forms 1099 for 3 years and produce them if IDOR asks.
Check a specific payment
Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Illinois's rules apply.
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