1099 e-filing update for employers and payroll providers

Employers and payroll providers: Here’s an update about e-filing your 1099s for 2026 using a CSV or XML upload, since the TXT option will no longer be available.

Idaho is using the same XML and CSV upload templates as the IRS. You can find the templates through the IRS webpage, E-file information returns with IRIS. You’ll use one of the templates to e-file your Idaho 1099s in TAP starting in 2027.

To access the templates:

1. 1. Go to the IRS webpage, E-file information returns with IRIS.
   2. Get an IRS IRIS Transmitter Control Code (TCC).
   3. Follow instructions on how to access the template you need.
   4. Test your file with the IRS.

If your file works with the IRS, it will work for Idaho.

Note: If you file using the Combined Federal/State Filing program, nothing will change. However, you must file a Form 967 with us if you have Idaho withholding.

Stay tuned for a 1099 e-filing guide with specific instructions.

For more information about the e-filing change, read our previous message.