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Idaho

Form
Filing Requirements
Corrections
1098
Direct filing required if form is reportable and the property or service is located in Idaho.
Corrections of directly filed forms are completed on paper. Only the corrected statements are required.
1099-B
1099-DIV
1099-INT
1099-MISC
1099-NEC
1099-OID
1099-R
5498
File data through IRS Combined Federal/State Filing Program. No additional filings required if participating in the IRS Combined Federal/ State Filing Program.
N/A
Filing due dates
  • January 31 (Form 967)
  • Last day of February (1099 forms)
Filing method
Electronic Upload
Electronic filing URL
Filing format
IRS 1220 for 1099 filings
CFS participant
Yes
Supporting documentation
Additional information
  • Idaho reconciliation information is included in the RV record (the electronic Form 967) of the 1099 filings.
  • Form 967 must be included in the file if Idaho income tax is withheld.