TAX YEAR 2026 · 1099-NEC & 1099-MISC
Idaho 1099 Filing Requirements
Check whether a 1099-NEC or 1099-MISC report may require separate state filing, even if it was submitted to the IRS through IRIS.
Check Idaho requirements →Idaho: what to know
Idaho NEC covers services performed in Idaho; Idaho MISC covers transactions relating to Idaho property. A properly completed CF/SF file may replace duplicate returns, but Idaho withholding still requires Form 967.
1099-NEC reporting
1099-NEC is Idaho-reportable for Idaho services. Eligible CF/SF can replace a duplicate copy; Form 967 remains if Idaho withheld.
1099-MISC reporting
1099-MISC is Idaho-reportable for Idaho property transactions. Eligible CF/SF can replace a duplicate copy; Form 967 remains if Idaho withheld.
State filing method: Idaho TAP state upload/paper where permitted, or eligible CF/SF; Form 967 if Idaho withholding
Deadline guidance: Idaho 1099s: last day of February following the tax year; Form 967: January 31 (adjust for weekends).
Official source: Idaho State Tax Commission — Filing Information Returns (1099s, W-2s) →
Source reviewed November 3, 2026. Not a certification that the selected situation is reportable or that third-party filing has been authorized. Confirm facts and current instructions.