TAX YEAR 2026 · 1099-NEC & 1099-MISC
Illinois 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 Illinois requirements →Illinois: what to know
October 2026 Publication 110 says all 1099 forms other than 1099-K generally are not required to be filed with Illinois unless IDOR requests them. Forms 1099-NEC/MISC may be voluntarily submitted. Withholding remittance and records retention are separate obligations.
State-specific DOR guidance reviewed November 3, 2026.
State filing method: No routine direct state 1099-NEC/MISC filing; voluntary Illinois IRIS or MyTax Illinois route where available. Do not confuse this with mandatory 1099-K reporting.
Official source: Illinois DOR — Publication 110, updated October 2026 →
Status is conditional on the filer, the payment, state withholding, and eligibility for CF/SF. Verify the agency's latest instructions before transmitting.