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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Idaho

Idaho

State Annual Filings

Form
Filing Requirements
Corrections
1098
1099-A
1099-C
1099-S
Direct filing required if form is reportable for federal and the property or service is located in Idaho.
Corrections of directly filed forms are completed on paper. Only corrected statements are required.
1099-LTC
1099-SA
Direct filing required of forms that have state withholding.
N/A
W-2G
Direct filing required if gambling occurred in Idaho.
N/A
1099-B
1099-DIV
1099-G
1099-INT
1099-K
1099-MISC
1099-NEC
1099-OID
1099-PATR
1099-R
5498
File data through the IRS Combined Federal/State Program. No additional filings required if participating in the IRS Combined Federal/State Program.
N/A
W-2
Direct filing required of all W-2s that have dollars to report where the taxable state is Idaho.
N/A
Filing Due Date
 Last day of January (W-2s), Last day of February (1099s)
Filing Method
 Electronic Upload
Filing Format
 IRS 1220 for 1099 filings, SSA EFW2 for W-2 filings
CFS Participant
 Yes
Additional Information
  • Idaho reconciliation information is included in the RV record of the 1099 and W-2 filings.
  • Complete the reconciliation page in its entirety.
  • Idaho encourages filing 1099s that report Idaho withholding with the Form 967 filing (January 31) because this can help with the reconciliation process.
  • 1099 and W-2 filings are created by payer EIN. ONESOURCE Tax Information Reporting generates a filing for each payer EIN if multiple EINs are included when a filing is submitted for preparation.