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.
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Illinois does not generally require businesses to file Forms 1099-NEC or 1099-MISC with the state.
What is the Illinois 1099 threshold for 2026?
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.
Does the IRS Combined Federal/State Filing program cover Illinois?
Illinois does not participate in the IRS CF/SF program for these forms.
What if I withheld Illinois tax on a 1099 payment?
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.
When are Illinois 1099s due?
Not required for 1099-NEC/1099-MISC (Form 1099-K and W-2G due March 31 via Illinois FIRE; W-2 due January 31). Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change; confirm with the state before filing.
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