Idaho State Tax Commission

Idaho State Tax Commission

Filing Form 1099 (beginning in 2017)

« main Income Tax Withholding page

1099s are information returns used to report certain payments and services. (See "Information Returns" in A Guide to Idaho Income Tax Withholding.)

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 have two options:

  1. File all forms (967, W-2s, and 1099s) by the last day of January.
    1. Following this schedule can help you reconcile your withholding since you'll be working with all your records at once.
    2. You can file online using TAP, or you can file by paper.
  2. File your 967 and W-2s by January 31, and file your 1099s by the last day of February.
    1. 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 reported on the Form 967.
    2. Also, include the number of 1099s with Idaho withholding on the Form 967.
    3. If you're participating in the Combined Federal/State filing program, check the appropriate box on the form.

  3. If you choose the 2nd option, follow these instructions when you file your 1099s:


    If filing 1099s in February online through TAP:
    1. Report in the RV record (the electronic Form 967) only the withholding amounts from the 1099s included in the file.
    If filing 1099s in February by paper (and the 1099s do include Idaho withholding):
    1. Include the amount of Idaho withholding from the 1099s in the "Total Idaho Tax Withheld" amount on the Form 967, line 2 (along with the withholding from the W-2s filed earlier).
      Include the number of 1099s with Idaho withholding on the Form 967, line 9.
    2. Write "AMENDED" clearly on the Form 967.
    3. Mail the Form 967 and your 1099s to: Idaho State Tax Commission, PO Box 76, Boise ID 83707-0076.
    4. If filing 1099s in February 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 on completing the Form 967, see the Idaho Annual Withholding Report Instructions.

      Return to top of page

      Last updated Nov. 23, 2016