Idaho State Tax Commission

Withholding

tax.idaho.gov/wh

Filing information returns (1099s, 1098, W-2Gs)

How to file

1099s are information returns you use to report certain payments and services.

Form 967 and W-2s are due by the last day of January, and 1099s are due by the last day of February. If you have 1099s to file, you can use one of these options:

• File all forms (967, W-2s, and 1099s) by the last day of January.
  • Following this schedule can help you reconcile your withholding because you'll be working with all your records at once.
  • You can file online using TAP, or you can file by paper.
• File your Form 967 and W-2s by January 31, and file your 1099s by the last day of February.
  • Make sure to include the amount of Idaho withholding from the 1099s along with the withholding from the W-2s in the "Total Idaho Tax Withheld" amount you reported on the Form 967.
  • Also, include the number of 1099s with Idaho withholding on Form 967.
  • If you're participating in the Combined Federal/State Filing program, check the appropriate box on the form.
  • Read "Filing 1099s in February," below.

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Filing 1099s in February

If you choose the second option, follow these instructions when you file your 1099s:

Filing online through TAP

1. Report in the RV record (the electronic Form 967) only the withholding amounts from the 1099s included in the file.
2. Log into your TAP account.
3. From the Home menu under the I Want To section, click the Upload an EFW2 file link or the Upload a 1099 file link.
4. Click Browse, select the correct type, and enter a description. Click Browse... to search your computer for your EFW2 or 1099 file and select it.
5. Click Save.

Once you've successfully uploaded your file, you'll receive a confirmation screen, which you can print by clicking Print.

You can file these returns using TAP, but you can't enter the data on them manually, one by one. See IRS Pub 1220, Filing Information Returns Electronically, and our Information Return E-Filing Guide.

Filing by paper (and the 1099s include Idaho withholding):

1. On Form 967, line 2, "Total Tax Withheld," enter the Idaho withholding from the 1099s and the Idaho withholding from the W-2s you filed earlier.
   Include the number of 1099s with Idaho withholding on Form 967, line 9.
2. Write "AMENDED" on Form 967.
3. Mail Form 967 and your 1099s to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.

Filing by paper (and the 1099s don't include Idaho withholding):

1. Complete Form 96 (or include a copy of IRS Form 1096).
2. Mail the form and your 1099s to: Idaho State Tax Commission, PO Box 36, Boise ID 83722-0410.

For more information about completing the Form 967, see the Idaho Annual Withholding Report Instructions.

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1099 Combined Federal/State Filing program

This program allows payers and agents to file an information return with the federal government, and it authorizes the release of this information to the applicable states. You must get permission from the IRS in advance to participate. See IRS Publication 1220.

If your information returns have Idaho withholding, you must complete Form 967, Idaho Annual Withholding Report.

If you file your 1099s and other information returns through the Federal/State Combined Filing program:

• Don't file 1099s electronically through the Tax Commission's website.
• Don't submit paper copies of 1099s with your Form 967.

Page last updated September 21, 2020. Last full review of page: February 19, 2019.