The Idaho State Tax Commission recently published updated e-Filing guides for information returns, specifically W-2 and 1099 reports. These publications contain instructions, guidance, and specifications for filing these information return types electronically with the state.
There are several updates to these publications, which are as follows:
1099 e-Filing Guide:
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Instructions for 1099s with Idaho Withholding (p. 6): Form 1099-NEC was added to the list of 1099s to which the B-Record modifications on this page are applicable when reporting to Idaho.
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End of Payer C – RV Record Layout (p. 8): RV Position 662-672 was renamed from “Penalty for Late Filing” to “Statement Penalty for Late Filing”.
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Step-by-Step Instructions for Creating an RV Record: this section was replaced with a reference to the TAP 1099 upload menu tool that will now create the RV record for the taxpayer (previously this section was populated with written instructions).
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Field Position & Requirements for the Field (p. 11): This chart provides field position requirements for the RV record and was added to this publication for TY 2020.
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Commonly Asked Questions and Answers (p. 14): Q&A #8 provides a detailed list of required 1099s and the conditional threshold that trigger a filing requirement.
W-2 e-Filing Guide:
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Instructions for Creating an RV Record Using the TAP Tool (p. 13): this page was added to announce the creation tool for the RV record through the ID TAP portal.
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Commonly Asked W-2 Questions and Answers (p. 14): Q&A #4 was updated to require e-filing with Idaho if required to e-file with the IRS and allow filing by paper or electronic means when an employer is required to e-file with the IRS but has less than 50 employees.
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This is largely a restatement of the previous e-filing requirement using different phrasing.
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To review the 1099 e-Filing guide, click here. To review the W-2 e-Filing guide, click here.
